APPENDIX II
(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 | 7.84 | |
13.2 kilovolts but not exceeding 66 kilovolts | |||
(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 | 33.4 | |
(l) | Air-conditioning plants: | ||
(i) | Static | 12.77 | |
(ii) | Portable | 33.4 | |
(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 |