Table of rates at which depreciation is admissible

APPENDIX II ( See rule 25) TABLE OF RATES AT WHICH DEPRECIATION IS ADMISSIBLE S. No. Depreciation allowance as percentage of actual cost (1) (3) Hydro-electric Steam electric NHRS & Waste heat recovery Boilers/plants Diesel electric and Gas plant (b) 7.84 Dams, spillways weirs, canals, reinforced concrete flumes and syphons Reinforced concrete pipelines and surge tanks, steel pipelines, sluice gates, steel surge (tanks), hydraulic control valves and other hydraulic works. Office and showrooms Containing Thermo-electric generating plant Containing Hydro-Electric generating plant Temporary erection such as wooden structures Roads other than Kutcha roads Others Transformers (including foundations) having a rating of 100 kilovolt amperes and over Others (f) 7.84 Station type Pole type Synchronous condenser (h) 33.4 Underground cable including joint boxes and disconnectioned boxes Cable duct system Lines on fabricated steel operating at nominal voltages higher than 66 kilovolt Lines on steel supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilovolts Lines on steel or reinforced concrete supports Lines on treated wood supports (j) 12.77 (k) 33.40 Static Portable (m) Office furniture and fittings Office equipments Internal wiring including fittings and apparatus Street light fittings Other than motors Motors Radio and high frequency carrier system Telephone lines and telephones (p) 7.69