|
Class of assets
|
Depreciation allowance as percentage of actual cost
|
|
(a) Plant and Machinery in generating stations including plant foundations :—
|
|
|
(i) Hydro-electric
|
3.4
|
|
(ii) Steam electric NHRS & Waste heat recovery Boilers/plants
|
7.84
|
|
(iii) Diesel electric and Gas plant
|
8.24
|
|
(b) Cooling towers and circulating water systems
|
7.84
|
|
(c) Hydraulic works forming part of Hydro-electric system including :—
|
|
|
(i) Dams, spillways weirs, canals, reinforced concrete flumes and syphons
|
1.95
|
|
(ii) Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works.
|
3.4
|
|
(d) Building and civil engineering works of permanent character, not mentioned above
|
|
|
(i) Office and showrooms
|
3.02
|
|
(ii) Containing Thermo-electric generating plant
|
7.84
|
|
(iii) Containing Hydro-Electric generating plant
|
3.4
|
|
(iv) Temporary erection such as wooden structures
|
33.4
|
|
(v) Roads other than Kutcha roads
|
3.02
|
|
(vi) Others
|
3.02
|
|
(e) Transformers, transformer (Kiosk) sub-station equipment and other fixed apparatus (including plant foundations)
|
|
|
(i) Transformers (including foundations) having a rating of 100 kilovolt amperes and over
|
7.81
|
|
(ii) Others
|
7.84
|
|
(f) Switchgear including cable connections
|
7.84
|
|
(g) Lightning arrestor :
|
|
|
(i) Station type
|
7.84
|
|
(ii) Pole type
|
12.77
|
|
(iii) Synchronous condenser
|
5.27
|
|
(h) Batteries
|
33.4
|
|
(i) Underground cable including joint boxes and disconnectioned boxes
|
5.27
|
|
(ii) Cable duct system
|
3.02
|
|
(i) Overhead lines including supports :
|
|
|
(i) Lines on fabricated steel operating at nominal voltages higher than 66 kilovolt
|
5.27
|
|
(ii) Lines on steel supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilovolts
|
7.84
|
|
(iii) Lines on steel or reinforced concrete supports
|
7.84
|
|
(iv) Lines on treated wood supports
|
7.84
|
|
(j) Meters
|
12.77
|
|
(k) Self-propelled vehicles
|
33.40
|
|
(l) Air-conditioning plants :
|
|
|
(i) Static
|
12.77
|
|
(ii) Portable
|
33.40
|
|
(m) (i) Office furniture and fittings
|
12.77
|
|
(ii) Office equipments
|
12.77
|
|
(iii) Internal wiring including fittings and apparatus
|
12.77
|
|
(iv) Street light fittings
|
12.77
|
|
(n) Apparatus let on hire
|
|
|
(i) Other than motors
|
33.4
|
|
(ii) Motors
|
12.77
|
|
(o) Communication equipment :
|
|
|
(i) Radio and high frequency carrier system
|
12.77
|
|
(ii) Telephone lines and telephones
|
12.77
|
|
(p) Any other assets not covered above
|
7.69]
|