|
Class of assets |
Depreciation allowance as percentage of actual cost |
|
(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 siphons |
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 opera-ting 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] |
