Appendix II — Rates of depreciation (Straight-line basis)
(See rule 25)
TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE
| S.No. | Class of assets | Depreciation allowance as percentage of actual cost | |
|---|---|---|---|
| (1) | (2) | (3) | |
| (a) | Plant and Machinery in generating stations including plant foundations :— | ||
| (i) | Hydro-electric | 3.4 | |
| (ii) | Steam electric NHRS & Waste heat recovery Boilers/plants | 7.84 | |
| (iii) | Diesel electric and Gas plant | 8.24 | |
| (b) | Cooling towers and circulating water systems | 7.84 | |
| (c) | Hydraulic works forming part of Hydro-electric system including :— | ||
| (i) | Dams, spillways weirs, canals, reinforced concrete flumes and syphons | 1.95 | |
| (ii) | Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works. | 3.4 | |
| (d) | Building and civil engineering works of permanent character, not mentioned above | ||
| (i) | Office and showrooms | 3.02 | |
| (ii) | Containing Thermo-electric generating plant | 7.84 | |
| (iii) | Containing Hydro-Electric generating plant | 3.4 | |
| (iv) | Temporary erection such as wooden structures | 33.4 | |
| (v) | Roads other than Kutcha roads | 3.02 | |
| (vi) | Others | 3.02 | |
| (e) | Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations) | ||
| (i) | Transformers (including foundations) having a rating of 100 kilovolt amperes and over | 7.81 | |
| (ii) | Others | 7.84 | |
| (f) | Switchgear including cable connections | 7.84 | |
| (g) | Lightning arrestor: | ||
| (i) | Station type | 7.84 | |
| (ii) | Pole type | 12.77 | |
| (iii) | Synchronous condenser | 5.27 | |
| (h) | Batteries | 33.4 | |
| (i) | Underground cable including joint boxes and disconnectioned boxes | 5.27 | |
| (ii) | Cable duct system | 3.02 | |
| (i) | Overhead lines including supports: | ||
| (i) | Lines on fabricated steel operating at nominal voltages higher than 66 kilovolt | 5.27 | |
| (ii) | Lines on steel supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilovolts | 7.84 | |
| (iii) | Lines on steel or reinforced concrete supports | 7.84 | |
| (iv) | Lines on treated wood supports | 7.84 | |
| (j) | Meters | 12.77 | |
| (k) | Self-propelled vehicles | 33.40 | |
| (l) | Air-conditioning plants: | ||
| (i) | Static | 12.77 | |
| (ii) | Portable | 33.40 | |
| (m) | (i) | Office furniture and fittings | 12.77 |
| (ii) | Office equipments | 12.77 | |
| (iii) | Internal wiring including fittings and apparatus | 12.77 | |
| (iv) | Street light fittings | 12.77 | |
| (n) | Apparatus let on hire | ||
| (i) | Other than motors | 33.4 | |
| (ii) | Motors | 12.77 | |
| (o) | Communication equipment: | ||
| (i) | Radio and high frequency carrier system | 12.77 | |
| (ii) | Telephone lines and telephones | 12.77 | |
| (p) | Any other assets not covered above | 7.69 | |