Section 5(19) in The Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Transmission Tariff) Regulations, 2011
(19)The residual value of assets shall be considered as 10% and depreciation shall be allowed to a maximum of 90% of the original cost of the asset. Land is not a depreciable asset and its cost shall be excluded while computing 90% of the original cost of the asset:Provided that if the Licensee is recovering less than residual value on disposing any retired assets, it shall take prior approval of the Commission before disposing such asset.
