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State of Tamilnadu - Section
Section 91 in Tamil Nadu Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff) Regulations, 2005
91. Review of Regulations.
- The Commission shall undertake the comprehensive review of these regulations and the norms prescribed herein with the object of analyzing implementation of long-term principles and making modifications improvement in the principles, procedures and methodologies.AnnexureDescription of AssetsRefer to Regulation 24| Depreciation Schedule | Useful Life(yrs) | Rate (Calculated w.r.t. 90%) | ||
| (1) | (2) | (3)=1W2 | ||
| A. | Land owned under full title | |||
| B. | Land held under lease: | |||
| (a) for investment in land. | The period of lease or the period remainingun-expired on the Assignment of the lease. | |||
| (b) for cost of clearing site | The period of lease remaining unexpired at thedate of clearing the site. | |||
| C. | Assets: | |||
| Purchased new: | ||||
| (a) Plant and machinery in generating Stationsincluding plant foundations:- | ||||
| (i) Hydro-electric | 35 | 2.57 | 90 | |
| (ii) Steam-electric NHRS and Waste Heat RecoveryBoilers/Plants | 25 | 3.60 | 90 | |
| (iii) Diesel-electric and Gas plant | 15 | 6.00 | 90 | |
| (b) Cooling towers and circulating water systems | 25 | 3.60 | 90 | |
| (c) Hydraulic works forming Part ofhydroelectric system including:- | ||||
| (i) Dams, Spillways weirs, Canals reinforcedconcrete Flumes and siphons | 50 | 1.80 | 90 | |
| (ii) Reinforced concrete pipelinesand surgetanks, steel pipelines, sluice gates, steel surge (tanks)hydraulic control valves and other hydraulic works. | 35 | 2.57 | 90 | |
| (d) Building and civil engineering works of aPermanent character, not mentioned above:- | ||||
| (i) Offices and showrooms | 50 | 1.80 | 90 | |
| (ii) Containing thermo-electric generating plant | 25 | 3.60 | 90 | |
| (iii) Containing hydro-electric generating plant | 35 | 2.57 | 90 | |
| (iv) Temporary erection such as woodenstructures | 5 | 18.00 | 90 | |
| (v) Roads other than kutcha roads | 50 | 1.80 | 90 | |
| (vi) Others | 50 | 1.80 | 90 | |
| (e) Transformers, transformer (Kiosk)sub-station equipment and other fixed pparatus (including plantfoundations) | ||||
| (i) Transformers (including foundations) havinga rating of 100 kilo volt amperes and Over | 25 | 3.60 | 90 | |
| (ii) Others | 25 | 3.60 | 90 | |
| (f) Switchgear, including Cable connections | 25 | 3.60 | 90 | |
| (g) Lightning arrestors: | ||||
| (i) Station type | 25 | 3.60 | 90 | |
| (ii) Pole type | 15 | 6.00 | 90 | |
| (iii) Synchronous condensor | 35 | 2.57 | 90 | |
| (h) Batteries: | 5 | 18.00 | 90 | |
| (i) Underground Cable including joint boxes anddisconnected boxes | 35 | 2.57 | 90 | |
| (ii) Cable duct system | 50 | 1.80 | 90 | |
| (i) Overhead lines including supports: | ||||
| (i) Lines on fabricated steel operating atnominal voltages higher than 66 KV | 35 | 1.57 | 90 | |
| (ii) Lines on steel supports operating atnominal voltages higher than 13.2 Kilo volts but not exceeding 66Kilo volts | 25 | 3.60 | 90 | |
| (iii) Lines on steel or reinforced concreteSupports | 25 | 3.60 | 90 | |
| (iv) Lines on treated wood Supports | 25 | 3.60 | 90 | |
| (j) Meters | 15 | 6.00 | 90 | |
| (k) Self propelled vehicles | 5 | 18.00 | 90 | |
| (l) Air conditioning plants: | ||||
| (i) Static | 15 | 6.00 | 90 | |
| (ii) Portable | 5 | 18.00 | 90 | |
| (m) (i) Office furniture and fittings | 15 | 6.00 | 90 | |
| (ii) Office equipments | 15 | 6.00 | 90 | |
| (iii) Internal wiring including fittings andApparatus | 15 | 6.00 | 90 | |
| (iv) Street light Fittings | 15 | 6.00 | 90 | |
| (o) Apparatus let on hire: | ||||
| (i) Other than motors | 5 | 18.00 | 90 | |
| (ii) Motors | 15 | 6.00 | 90 | |
| (p) Communication equipment: | ||||
| (i) Radio and higher frequency carrier system | 15 | 6.00 | 90 | |
| (ii) Telephone lines and Telephones | 15 | 6.00 | 90 | |
| (q) Assets purchased second hand and assets nototherwise provided for in the schedule | Such reasonable period as the competentGovernment determines in each case having regard to the nature,age and condition of the assets at the time of its acquisition bythe owner. |