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[Section 12]
[Entire Act]
NCT Delhi - Subsection
Section 12(8) in The Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Wheeling Tariff and Retail Supply Tariff) Regulations, 2011
| S. No | Asset Class | Useful Life (Years) | Rate (%) |
| (1) | (2) | (3) | (4) |
| 1. | Land owned under full title | Infinity | 0 |
| 2. | Land held under lease | ||
| (A) | For investment in land | The period of lease or the period remainingunexpired on the Assignment of the lease | 0 |
| (B) | For cost of clearing site | The period of lease remaining unexpired at thedate of clearing the site | 0 |
| 3. | Assets Purchased New | ||
| (A) | Plant and machinery in generating stations including plantfoundations | ||
| (i) | Hydro-electric | 35 | 2.57 |
| (ii) | Steam-electric NHRS & Waste Heat Recovery Boilers / Plants | 25 | 3.60 |
| (iii) | Diesel electric & gas plant | 15 | 6.00 |
| (B) | Cooling towers and circulating water systems | 25 | 3.60 |
| (C) | Hydraulic works forming part of hydro-electric systemincluding: | ||
| (i) | Dams, spillways weirs, canals, reinforced concrete flumes &siphons | 50 | 1.80 |
| (ii) | Reinforced concrete pipelines and surge tanks, steelpipelines, sluice gates, steel surge (tanks) hydraulic controlvalves and other hydraulic works | 35 | 2.57 |
| (D) | Building & civil engineering works of a permanentcharacter, not mentioned above: | ||
| (i) | Offices & showrooms | 50 | 1.80 |
| (ii) | Containing thermo-electric generating plant | 25 | 3.60 |
| (iii) | Containing hydro-electric generating plant | 35 | 2.57 |
| (iv) | Temporary erection such as wooden structures | 5 | 18.00 |
| (v) | Roads other than kutcha roads | 50 | 1.80 |
| (vi) | Others | 50 | 1.80 |
| (E) | Transformers, transformer (kiosk) sub-station equipment &other fixed apparatus (including plant foundations) | ||
| (i) | Transformers (including foundations) having a rating of 100kilo volt amperes and over | 25 | 3.60 |
| (ii) | Others | 25 | 3.60 |
| (F) | Switchgear, including cable connections | 25 | 3.60 |
| (G) | Lightning arrestors: | ||
| (i) | Station type | 25 | 3.60 |
| (ii) | Pole type | 15 | 6.00 |
| (iii) | Synchronous condenser | 35 | 2.57 |
| (H) | Batteries | 5 | 18.00 |
| (I) | Underground cable including joint boxes and disconnected boxes | 35 | 2.57 |
| (J) | Cable duct system | 50 | 1.80 |
| (K) | Overhead lines including supports: | ||
| (i) | Lines on fabricated steel operating at nominal voltages higherthan 66 kV | 35 | 2.57 |
| (ii) | Lines on steel supports operating at nominal voltages higherthan 13.2 kV but not exceeding 66 kV | 25 | 3.60 |
| (iii) | Lines on steel or reinforced concrete supports | 25 | 3.60 |
| (iv) | Lines on treated wood supports | 25 | 3.60 |
| (L) | Meters | 15 | 6.00 |
| (M) | Self propelled vehicles | 5 | 18.00 |
| (N) | Air conditioning plants: | ||
| (i) | Static | 15 | 6.00 |
| (ii) | Portable | 5 | 18.00 |
| (O) | |||
| (i) | Office furniture and fittings | 15 | 6.00 |
| (ii) | Office equipments | 15 | 6.00 |
| (iii) | Internal wirings including fittings and apparatus | 15 | 36.00 |
| (iv) | Street Light fittings | 15 | 36.00 |
| (P) | Apparatus let on hire: | ||
| (i) | Other than motors | 5 | 18.00 |
| (ii) | Motors | 15 | 6.00 |
| (Q) | Communication equipment | ||
| (i) | Radio and higher frequency carrier systems | 15 | 6.00 |
| (ii) | Telephone lines and telephones | 15 | 6.00 |
| (R) | Assets purchased in second hand and assets not otherwiseprovided for in the schedule | Such reasonable period as the Commissiondetermines in each case having regard to the nature, age andconditions of assets at the time of its acquisition by the owner |