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Section 74 in Joint Electricity Regulatory Commission for the State of Goa and Union Territories (Generation, Transmission and Distribution Multi Year Tariff) Regulations, 2018
74. Repeal.
- 74.1 The Joint Electricity Regulatory Commission for the State of Goa and Union Territories (Multi Year Distribution Tariff) Regulations, 2014 and JERC (Terms and Conditions for Determination of Tariff) Regulations, 2009shall stand repealed from the date of coming into force of these Regulations and any reference to these Regulations in any of the Regulations, standards, codes or procedures of the Joint Electricity Regulatory Commission shall be deemed to be replaced by the Joint Electricity Regulatory Commission for the State of Goa and Union Territories (Generation, Transmission and Distribution Multi Year Tariff) Regulations, 2018.| S. No | Asset Class | Useful Life (Years) | Rate (%) |
| 1 | Land owned under full title | Infinity | 0 |
| 2 | Land held under lease | ||
| (A) | For investment in land | Period of lease or the period remainingunexpired on the assignment of the lease | 0 |
| (B) | For cost of clearing site | Period of lease remaining unexpired at the dateof clearing the site | 0 |
| 3 | Assets purchased new | ||
| (A) | Buildings and civil engineering works of apermanent character, not mentioned above: | ||
| (i) | Offices and showrooms | 50 | 1.80 |
| (ii) | Temporary erection such as wooden structures | 5 | 18.00 |
| (iii) | Roads other than kutcha roads | 50 | 1.80 |
| (iv) | Others | 50 | 1.80 |
| (B) | Transformers, transformer (kiosk) substationequipment & other fixed apparatus (including plantfoundations) | ||
| (i) | Transformers (including foundations) having arating of 100 kilo volt amperes (kVA) and over | 25 | 3.60 |
| (ii) | Others | 25 | 3.60 |
| (C) | Switchgear, including cable connections | 25 | 3.60 |
| (D) | Lightning arrestors: | ||
| (i) | Station type | 25 | 3.60 |
| (ii) | Pole type | 15 | 6.00 |
| (iii) | Synchronous condenser | 35 | 2.57 |
| (E) | Batteries | 5 | 18.00 |
| (F) | Underground cable including joint boxes anddisconnected boxes | 35 | 2.57 |
| (G) | Cable duct system | 50 | 1.80 |
| (H) | Overhead lines including supports: | ||
| (i) | Lines on fabricated steel operating at nominalvoltages higher than 66 kV | 35 | 2.57 |
| (ii) | Lines on steel supports operating at nominalvoltages higher than 11 kV but not exceeding 66 kV | 25 | 3.60 |
| (iii) | Lines on steel or reinforced concrete supports | 25 | 3.60 |
| (iv) | Lines on treated wood supports | 25 | 3.60 |
| (I) | Meters | ||
| Electro Mechanical | 15 | 6.00 | |
| Electronic/Smart Meters | 10 | 9.00 | |
| (J) | Self propelled vehicles | 5 | 18.00 |
| (K) | Air conditioning plants: | ||
| (i) | Static | 15 | 6.00 |
| (ii) | Portable | 5 | 18.00 |
| (L) | Others | ||
| (i) | Office furniture and fittings | 15 | 6.00 |
| (ii) | Office equipment | 15 | 6.00 |
| (iii) | Internal wirings including fittings andapparatus | 15 | 6.00 |
| (iv) | Street Light fittings | 15 | 6.00 |
| (M) | Apparatus let on hire: | ||
| (i) | Other than motors | 5 | 18.00 |
| (ii) | Motors | 15 | 6.00 |
| (N) | Communication equipment | ||
| (i) | Radio and higher frequency carrier systems | 15 | 6.00 |
| (ii) | Telephone lines and telephones | 15 | 6.00 |
| (O) | Assets purchased in second hand and assets nototherwise provided for in the schedule | such reasonable period as the Commissiondetermines in each case having regard to the nature, age andconditions of assets at the time of its acquisition by thecurrent owner |