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126 rows Notes as per Schedule II of the Companies Act, 2013 Depreciation Rates Companies Act 2013 Factory buildings does not include offices, godowns, staff quarters. Where, during any financial year, any addition has been made to any asset, or where any asset has been sold, discarded, demolished or destroyed, the depreciation on such assets shall be calculated on a pro rata basis
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depreciation rates as per companies act of coal crus. Notes 1 quotFactory buildingsquot does not include offices godowns staff quarters 2 Where during any financial year any addition has been made to any asset or where any asset has been sold discarded demolished or destroyed the depreciation on such assets shall be calculated on a pro rata basis from the date of such addition or as the case ...
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Depreciation Rates • Machinery. Table B Name Effective Life Diminishing Value Rate Prime Cost Rate Date of Application Escalators (machinery and their moving parts)20 years 10.00 5.00 1 Jan 2003 Foundations for plant and machinery (integral to the operation of such plant and machinery but not incorporated into the plant and machinery itself) 40 years depreciation rates as perpanies act of ...
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