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State of Himachal Pradesh - Section
Section 53 in Himachal Pradesh Electricity Regulatory Commission (Terms and Conditions for Determination of Hydro Generation Tariff) Regulations, 2011
53. Repeal and Savings.
| No | Asset Particulars | Depreciation Rate (Salvage Value=10%) |
| A | Land under full ownership | 0.00% |
| B | Land under lease | |
| (a) | For investment in 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) | Plant and Machinery in generating stations | |
| (i) | Hydro-electric | 5.28% |
| (b) | Hydraulic works forming part of hydro-electricsystem including: | |
| (i) | Dams, spillways weirs, canals, reinforcedconcrete flumes & siphons | 5.28% |
| (ii) | Reinforced concrete pipelines and surge tanks,steel pipelines, sluice gates, steel surge (tanks) hydrauliccontrol valves and other hydraulic works | 5.28% |
| D | Buildings and civil engineering works of apermanent character, not mentioned above: | |
| (i) | Offices & showrooms | 3.34% |
| (ii) | Containing hydro-electric generating plant | 3.34% |
| (iii) | Temporary erection such as wooden structures | 100.00% |
| (iv) | Roads other than kutcha roads | 3.34% |
| (v) | Others | 3.34% |
| E | Transformers, transformer (kiosk) sub-stationequipment & other fixed apparatus (including plantfoundations) | |
| (i) | Transformers (including foundations) having arating of 100 kilo volt amperes and over | 5.28% |
| (ii) | Others | 5.28% |
| F | Switchgear, including cable connections | 5.28% |
| G | Lightning arrestors: | 5.28% |
| (i) | Station type | 5.28% |
| (ii) | Pole type | 5.28% |
| (iii) | Synchronous condenser | 5.28% |
| H | Batteries | 5.28% |
| No | Asset Particulars | Depreciation Rate (Salvage Value=10%) |
| (i) | Underground cable including joint boxes anddisconnected boxes | 5.28% |
| (ii) | Cable duct system | 5.28% |
| I | Overhead lines including supports: | |
| (i) | Lines on fabricated steel operating at nominalvoltages higher than 66 kV | 5.28% |
| (ii) | Lines on steel supports operating at nominalvoltages higher than 13.2 kV but not exceeding 66 kV | 5.28% |
| (iii) | Lines on steel or reinforced concrete supports | 5.28% |
| (iv) | Lines on treated wood 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 fittings | 6.33% |
| (ii) | Office equipments | 6.33% |
| (iii) | Internal wirings including fittings andapparatus | 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 | I.T Equipment | 15.00% |
| Q | Any other assets not covered above | 5.28% |