| Description of asset |
Number of years of life of asset |
| A. Land owned under full title. |
Infinity. |
| B. Land held under lease- |
|
| (a) for investment in the land. |
The period of lease or the period remaining unexpired on theassignment of the lease.
|
| (b) for the cost of clearing site. |
The period of the lease remaining unexpired at the date ofclearing the site.
|
| C. Assets purchased new- |
|
|
(a) Plant and machinery in generating stations, includingplant foundations-
|
|
| |
(i) Hydro-electric |
Thirty-five. |
| |
(ii) Steam-electric |
Twenty-five. |
| |
(iii) Diesel-electric |
Fifteen. |
| (b) Cooling towers and circulating water systems. |
Thirty |
|
(c) Hydraulic works forming part of a hydro-electric systemincluding-
|
|
| |
(i) Dams, spillways, weirs, canals, reinforced concrete flumesand siphons.
|
One hundred. |
| |
(ii) Reinforced concrete pipelines and surge tanks, steel-pipelines, sluice gates, steel surge tanks, hydraulic control valvesand other hydraulic works.
|
Forty. |
|
(d) Buildings, and Civil Engineering works, of a permanentcharacter, not mentioned above-
|
|
| |
(i) Offices and show rooms |
Fifty |
| |
(ii) Containing thermo-electric generating plant. |
Thirty. |
| |
(iii) Containing hydroelectric generating plant |
Thirty-five. |
| |
(iv) Temporary erections such as wooden |
Five. |
| |
(iv-a) Roads other than kacha roads. |
One hundred. |
| |
(v) Others |
Fifty. |
|
(e) Transformers, transformer kiosks, sub-station equipmentand other fixed apparatus (including Plant foundations)-
|
|
| |
(i) Transformers (including foundations) having a rating of100 kilovolt amperes and over.
|
Thirty-five. |
| |
(ii) Others |
Twenty-five. |
| (f) Switchgear, including cable connections. |
Twenty |
| (g) Lightning arrestors |
|
| |
(i) Station type |
Twenty |
| |
(ii) Pole type |
Fifteen. |
| |
(iii) Synchronous condensers. |
Thirty-five. |
| (h) Batteries |
Ten |
|
(i) (i) Underground cables including joint boxes anddisconnecting boxes.
|
Forty |
| |
(ii) Cable duct system |
Sixty. |
| (j) Overhead lines including support- |
|
| |
(i) Lines on fabricated steel supports operating at nominalvoltages higher than 66 kilovolts.
|
Thirty-five. |
| |
(ii) Lines on steel supports operating at nominal voltageshigher than 13.2 kilovolts but not exceeding 66 kilovolts.
|
Thirty |
| |
(iii) Lines on steel or reinforced concrete supports |
Twenty-five. |
| |
(iv) Lines on treated wood supports |
Twenty |
| (k) Meters |
Fifteen |
| (l) Self-propelled vehicles |
Seven |
| (m) Static machine tools |
Twenty |
| (n) Air conditioning plant- |
|
| |
(i) Static |
Fifteen |
| |
(ii) Portable |
Seven |
| (o) (i) Office furniture and fittings |
Twenty |
| |
(ii) Office equipment |
Ten |
| |
(iii) Internal wiring, including fitting and apparatus |
Fifteen |
| |
(iv) Street light fittings |
Fifteen |
| (p) Apparatus let on hire- |
|
| |
(i) Other than motors |
Seven |
| |
(ii) Motors |
Twenty |
| (q) Communications equipment- |
|
| |
(i) Radio and high frequency carrier system |
Fifteen |
| |
(ii) Telephone lines and telephone |
Twenty |
|
D. Assets purchased second hand and assets not otherwiseprovided for in this table
|
Such reasonable period as the State Government determines ineach case having regard to the nature, age and condition of theasset at the time of its acquisition by the licensee.
|