1. Depreciation refers to the decrease in the value of an asset over time due to wear and tear, obsolescence, or any other factor. In accounting and economics, it is a method of allocating the cost of a tangible asset over its useful life.

 Among the options provided, the following is taken into account in depreciation:

(2) Wear and tear of capital goods: Over time, due to regular use and aging, capital goods experience wear and tear, which affects their value. This wear and tear is a crucial factor considered in the calculation of depreciation.

The other options are not typically considered in the context of depreciation:

(1) Unexpected destruction of capital goods: This may result in a sudden write-off of the asset, but it is not part of the regular depreciation calculation.

(3) Disuse of capital goods: Disuse might lead to obsolescence, but it is not directly related to the wear and tear that depreciation accounts for.

(4) Damage of capital goods due to natural calamities: While damage due to natural calamities can lead to a reduction in the value of the asset, it is usually addressed separately from the standard depreciation calculation.

Therefore, option (2) is the correct choice as it is directly related to the wear and tear aspect considered in the concept of depreciation.