Section 5(viii) in The West Bengal Electricity Regulatory Commission (Terms and Conditions of Tariff) Regulations, 2011
(viii)In case any asset remains inoperative for more than three months continuously in a financial year, the depreciation related to such an asset shall be reduced on proportionate basis for the period it remains inoperative and such reduction shall be adjusted in due course and it will be adjusted with the ARR during determination of ARR or after APR, as the case may be.
