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State of Madhya Pradesh - Section
Section 183 in The M.P. Municipal Accounts Rules, 1971
183.
For the purpose of these rules, the average life of parts of plant shall be estimated as follows :-| Years | |
| Small light oil engines | 8 |
| Light engines of bigger size | 8 |
| Crude oil heavy engines | 20 |
| Light high speed steam engines | 15 |
| Heavy high speed steam engines | 20 |
| Heavy slow speed steam engines | 30 |
| Light reciprocating pumps | 15 |
| Heavy reciprocating pumps | 30 |
| Small high speed centrifugal pumps | 15 |
| Large high speed centrifugal pumps | 20 |
| Slow speed centrifugal pumps | 25 |
| Boilers Lancashire or Cornish | 30 |
| Small tubular boilers | 15 |
| Steel filter shells | 20 |
| Tube wells | 10 |
| Electric motors | 20 |
| Mechanical filter parts | 15 |
| Pipe or pipe lines | 20 |
| Plant | Cost Rs. | Life year | |
| Electric Motor | 7520 | X 20 = | 150000 |
| Centrifugal pumps | 4000 | X 25 = | 100000 |
| Filter parts (including Chlorinator. | 12000 | X 15 = | 180000 |
| Total.... | 23520 | = | 430000 |
| = | 430000 |