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State of Chattisgarh - Section
Section 29 in Chhattisgarh State Electricity Regulatory Commission (Fees and Charges of State Load Despatch Centre and Other Related Matters) Regulations, 2010
29. Savings.
| SI. No. | AssetParticulars | DepreciationRate |
| SLM | ||
| A | Land under full ownership | 0.00% |
| B | Land Under Lease | |
| a | For investment in the land | 3.34% |
| b | For cost of clearing thesite | 3.34%. |
| C | Other Assets | |
| a | Building & CivilEngineering Works | |
| (i) | Offices and residential | 1.63% |
| (ii) | Containing plant andequipments | 3.34% |
| (iii) | Temporary erections suchas wooden structures | 3.34% |
| (iv) | Roads other than Kutcharoads | 100.00% |
| (v) | Others | 1.63% |
| b | Transformers, Kiosk,sub-station equipment & other fixed apparatus (includingplant foundation) | |
| (i) | Transformers includingfoundations having rating of 100 KVA and above | 5.28% |
| (ii) | Others | 5.28% |
| c | Switchgear including cableconnections | 5.28% |
| d | Lightning arrestor | |
| (i) | Station type | 5.28% |
| (ii) | Pole type | 5.28% |
| (iii) | Synchronous condenser | 5.28% |
| e | Batteries | 5.28% |
| (i) | Underground cableincluding joint boxes and disconnected boxes | 5.28% |
| (ii) | Cable duct system | 3.34% |
| f | Overhead lines includingcable support systems | |
| (i) | Lines on fabricated steeloperating at terminal voltages higher than 66KV | 3.34% |
| (ii) | Lines on steel supportsoperating at terminal voltages higher than 13.2 KV but notexceeding 66 V | 5.28% |
| (iii) | Lines on steel onreinforced concrete support | 5.28% |
| (iv) | Lines on treated woodsupport | 5.28% |
| g | Meters | 5.28% |
| h | Self propelled vehicles | 9.50% |
| i | Air Conditioning Plants | |
| (i) | Static | 5.28% |
| (ii) | Portable | 9.50% |
| j (i) | Office furniture andfurnishing | 6.33% |
| (ii) | Office equipment | 6.33% |
| (iii) | Internal wiring includingfittings and apparatus | 6.33% |
| (iv) | Street Light fittings | 5.28% |
| k | Apparatus let on hire | |
| (i) | Other than motors | 9.50% |
| (ii) | Motors | 6.33% |
| l | Communication equipment | 6.33% |
| (i) | Radio and high frequencycarrier system | 6.33% |
| (ii) | Telephone lines andtelephones | 6.33% |
| m | I.T. equipments | 15.00% |
| n | Softwares | 30.00% |
| o | Any other assets notcovered above | 5.28% |