The value of a machine depreciates every year by 10%.

Let the value of the machine last year be Rs $\mathrm{x}$.

Then. its present value $=90 \%$ of Rs $x$

$=R s\left(x \times \frac{90}{100}\right)$

$=R s \frac{90 x}{100}$

Now, $\frac{90 \mathrm{x}}{100}=54000$

$\Rightarrow \mathrm{x}=\left(54000 \times \frac{100}{90}\right)$

$\Rightarrow \mathrm{x}=\mathrm{Rs} 60000$

Hence, the value of the machine last year was Rs 60,000 .