stock includes Rs 3000 obsolete items.this is debited to revaluation account because its a loss. why is this a loss?

Dear Student, this is a loss for the firm because in the books of accounts it has been overstated by Rs 3,000 which results in more Profits. But in actual these obsolete items are not helping in earning the profits for the firm. 
Therefore, it is the loss for the firm and recorded on the debit side of the Revaluation A/c. 

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this is a loss because it is below d book value of the asset

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