Particulars Life (In years)

Buildings (RCC) 60
Plant & Mach (not a specific ind) 15
Plant & mach (used in medical & surgical operations)
Electrical Machinery, X-ray and electrotherapeutic apparatus
and accessories thereto, medical, diagnostic equipments,
namely, Cat-scan, Ultrasound Machines, ECG Monitors, etc.
Furniture (General) 10
Motor cycle 10
Motor car 8
Motor car given on hire 6
Barge & Tugs 14
Boats 28
Speed boat 13
Heavy Vehicles (Trailers & trucks etc) 8
Cranes (more than 100 tons) 20
Cranes (less than 100 tons) 15
Earth-moving equipments 9
Electrical Equiptments 10
Desktops and laptops etc 3
Servers and networks 6
Office equiptment 5
Dep Rate = 1- nscrap value/ori cost * 100
Residual value = 5% of original Cost
No separate depreciation rate is prescribed for intangible assets in the Schedule II of the Companies Act, 2013. Rather, the same
will be governed by the notified AS (i.e., AS 26).
The period of time an asset is used in double shift, depreciation will increase by 50% and by 100% in case of triple shift working.
Useful life & depreciation rates (WDV) as per Companies Act 2013
13
n0.05
Depre Rate
(%)(WDV)
Depre Rate
(%)(SLM)
0.951 4.90 1.67
0.819 18.10 6.67
0.741 25.90 10.00
0.741 25.90 10.00
0.687 31.30 12.50
0.607 39.30 16.67
0.807 19.30 7.14
0.899 10.10 3.57
0.794 20.60 7.69
0.687 31.30 12.50
0.861 13.90 5.00
0.819 18.10 6.67
0.717 28.30 11.11
0.741 25.90 10.00
0.368 63.20 33.33
0.607 39.30 16.67
0.549 45.10 20.00
Dep Rate = 1- nscrap value/ori cost * 100
Residual value = 5% of original Cost
No separate depreciation rate is prescribed for intangible assets in the Schedule II of the Companies Act, 2013. Rather, the same
will be governed by the notified AS (i.e., AS 26).
The period of time an asset is used in double shift, depreciation will increase by 50% and by 100% in case of triple shift working.
Useful life & depreciation rates (WDV) as per Companies Act 2013
20.60 0.794 7.69