S.No. | | Class of assets | Depreciation allowance as percentage of actual cost |
(1) | | (2) | (3) |
(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 | 7.84 |
| | 13.2 kilovolts but not exceeding 66 kilovolts | |
| (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 | 33.4 |
(l) | | Air-conditioning plants: | |
| (i) | Static | 12.77 |
| (ii) | Portable | 33.4 |
(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 |