| Appendix-I : Depreciation Schedule |
| S. No. |
Asset Particulars |
Depreciation Rate(Salvage value=10%) |
| 1 |
2 |
3 |
| |
|
SLM |
| A |
Land owned under full ownership |
0.00% |
| B |
Land under lease : |
|
| (a) |
For investment in the land |
3.34% |
| (b) |
For cost of clearing the site |
3.34% |
| (c) |
Land for reservoir in case of hydro generatingstation
|
3.34% |
| C |
Assets Purchased New : |
|
| (a) |
PI and machinery in generating stations: |
|
| |
(i) Hydroelectric |
5.28% |
| |
(ii) Steamelectric NHRB and Waste Heat Recovery Boilers |
5.28% |
| |
(iii) Diesel electric and gas plant |
5.28% |
| (b) |
Cooling towers and circulating water systems |
5.28% |
| (c) |
Hydraulic works forming part of hydroelectricsystem including :
|
|
| |
(i) Dams, spillways weirs, canals, reinforced concrete flumesand siphons
|
5.28% |
| |
(ii) Reinforced concrete pipelines and surge tanks, steelpipelines, sluice gates, steel surge (tanks) hydraulic controlvalves and hydraulic works
|
5.28% |
| (d) |
Building and civil engineering works of apermanent character, not mentioned above :
|
|
| |
(i) Offices and showrooms |
3.34% |
| |
(ii) Containing thermoelectric generating plant |
3.34% |
| |
(iii) Containing hydroelectric generating plant |
3.34% |
| |
(iv) Temporary erection such as wooden structures |
100.00% |
| |
(v) Roads other than kutcha roads |
3.34% |
| |
(vi) Others |
3.34% |
| (e) |
Transformers, kiosk sub-station equipment andother fixed apparatus (including plant foundations) :
|
|
| |
(i) Transformers (including foundations) having a rating of 100kilo volt amperes and over
|
5.28% |
| |
(ii) Others |
5.28% |
| (f) |
Switchgear, including cable connections |
5.28% |
| (g) |
Lightning arrestors : |
|
| |
(i) Station type |
5.28% |
| |
(ii) Pole type |
5.28% |
| |
(iii) Synchronous condenser |
5.28% |
| (h) |
Batteries : |
5.28% |
| |
(i) Underground cable including joint boxes and disconnectedboxes
|
5.28% |
| |
(ii) Cable duct system |
5.28% |
| (i) |
Overhead lines including cable support : |
|
| |
(i) Lines on fabricated steel operating at terminals voltageshigher than 66 kV
|
5.28% |
| |
(ii) Lines on steel supports operating at terminal voltageshigher than 13.2 kV but not exceeding 66 kV
|
5.28% |
| |
(iii) Lines on steel or reinforced concrete 5.28% |
|
| |
(iv) Lines on treated wood supports supports |
5.28% |
| (j) |
Meters |
5.28% |
| (k) |
Self propelled vehicles 9.50% |
|
| (l) |
Air conditioning plants : |
|
| |
(i) Static |
5.28% |
| |
(ii) Portable |
9.50% |
| (m) |
(i) Office furniture and furnishings |
6.33% |
| |
(ii) Office equipment 6.33% |
|
| |
(iii) Internal wirings including fittings and apparatus |
6.33% |
| |
(iv) Street Light fittings |
5.28% |
| (n) |
Apparatus let on hire : |
|
| |
(i) Other than motors |
9.50% |
| |
(ii) Motors |
6.33% |
| (o) |
Communication equipment : |
|
| |
(i) Radio and higher frequency carrier systems |
6.33% |
| |
(ii) Telephone lines and telephones |
6.33% |
| (p) |
IT Equipments |
15.00% |
| (q) |
Fiber Optic |
6.33% |
| (r) |
Any other assets not covered above |
5.28% |
