| Description of asset1 |
Number of years of life of asset2 |
| A. |
Land owned under full title. |
Infinite. |
| B. |
Land held under lease- |
| (a) for investment in the land |
The period of the lease or the period remainingunexpired on assignment of the lease
|
| (b) for cost of clearing site. |
The period of the lease remaining unexpired atthe date of clearing the site.
|
| C. |
Assets purchased new:- |
|
(a) Plant and machinery in generating stationsincluding Plant foundations:
|
| (i) hydro-electric |
Thirty five. |
| (ii) steam- electric |
Twenty five. |
| (iii) diesel-electric |
Fifteen. |
| (b) Cooling towers and circulating water system. |
Thirty. |
|
(c) Hydraulic works forming part of hydroelectric system including -
|
|
(i) dams, spillways,weirs canals One hundred reinforced concrete flumes and syphons.
|
One hundred. |
|
(ii) reinforcedconcrete pipelines and surge tanks steel pipelines, sluice gates,steel surge tanks, hydraulic control valves and other hydraulicworks.
|
Forty |
|
(d) Buildings and civil engineering works of apermanent character, not mentioned above-
|
|
(i) offices and showrooms
|
Fifty. |
|
(ii) containingthermoelectric generating plant
|
Thirty |
|
(iii) containinghydroelectric generating plant
|
Thirty-five. |
|
(iv) temporaryerections such as wooden structures
|
Five |
|
(iv-a) Roads otherthan kutcha roads
|
One hundred |
| (v) Others |
Fifty. |
|
(e) Transformers transformer kiosks sub-stationequipment and other fixed apparatus (including plantfoundations)-
|
|
(i) transformers(including foundations) having a rating of 100 kilovolt amperesand over.
|
Thirty five. |
| (ii) Others |
Twenty five. |
| (f) switchgear including cable connections. |
| (ff) Lightening arrestores- |
Twenty. |
| (i) Station type |
Twenty. |
| (ii) Pole type. |
Fifteen. |
|
(iii) Synchronouscondensers.
|
Thirty five. |
| (g) Batteries |
Ten. |
|
(h) (i) Underground cables including joint boxesand disconnecting boxes
|
Forty. |
| (ii) Cable duct system |
Sixty. |
| (i) Over head lines including support- |
|
(i) lines onfabricated steel supports operating at nominal voltages higherthan 6 Kilovolts.
|
Thirty five. |
|
(ii) lines on steelsupports operating at nominal voltages higher than 13.2 Kilovoltsbut not exceeding 66 kilovolts
|
Thirty |
|
(iii) lines on steelor rein- Twenty five forced concrete supports
|
Twenty five. |
|
(iv) lines on treatedwood support
|
Twenty. |
| (j) Meters |
Fifteen. |
| (k) Self propelled vehicles |
Seven. |
| (l) Static machine tools |
Twenty. |
| (m) Air Conditioning Plant- |
| (i) Static |
Fifteen. |
| (ii) Portable |
Seven |
| (n) (i) Office Furniture and fittings |
Twenty |
| (ii) Office equipment |
Ten. |
|
(iii) Internal wiringincluding fitting and apparatus
|
Fifteen. |
|
(iv) Street lightfitting
|
Fifteen |
| (o) Apparatus let on hire- |
| (i) Other than motors |
Seven. |
| (ii) Motors |
Twenty. |
| (p) Communication equipment- |
|
(i) radio and highfrequency carrier system
|
Fifteen. |
|
(ii) telephone linesand telephone.
|
Twenty. |
| D. |
Assets purchased second hand and assets nototherwise provided for in this table.
|
Such reasonable period as Government determinesin each case having regard to the nature, age and condition ofthe assets at the time of its acquisition by the licensee.
|