Section 5(20) in The Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Transmission Tariff) Regulations, 2011
(20)Depreciation shall be calculated annually, based on the straight line method, over the useful life of the asset. The base value for the purpose of depreciation shall be original cost of the asset.Provided that , the remaining depreciable value as on 31st March of the year closing after a period of 12 years from the Date of Commercial Operation shall be spread over the balance useful life of the assets.
