Description of asset

Description of asset Number of years or period. A. Land owned under full title Infinity. B. Land held under lease- (a) for investment in the line The period of the lease, or the period remaining unexpired on the appreciation of the lease. (b) for cost of clearing site The period of the lease remaining unexpired at the date of clearing the site. C. Assets purchased new- (a) Plant and machinery in generating stations, including plant foundations- (i) hydro-electric Thirty-five (ii) steam-electric Twenty-five (iii) diesel-electric Fifteen. (b) Cooling towers and circulating water system Thirty (c) Hydraulic works for mine part of a hydro-electric system including- (i) dams, spillways, weirs, canals, reinforced concrete flumes and syphons One hundred (ii) reinforced, concrete pipe lines and surge tanks, steel pipelines, sluice gates, steel surge tanks, hydraulic control valves and other hydraulic works Forty (d) Buildings and civil engineering works of a permanent character, not mentioned above- (i) offices and show rooms Fifty (ii) containing thermo - electric generating plant Thirty (iii) containing hydro - electric generating plant Thirty-five (iv) temporary erections such as wooden structures Five (v) roads other than kutcha roads One hundred (vi) others Fifty (e) Transformers, transformer kisks, sub-station equipment and other fixed apparatus (including plant foundations)- (i) transformers (including foundations) having a rating of 100 kilovolt amperes and over Thirty-five. (ii) Others Twenty-five. (f) Switchgear, including cable connections Twenty. (g) Lightning-arrestors- (i) station type Twenty. (ii) pole type Fifteen. (iii) synchornious condensers Thirty-five. (h) Batteries Ten. (i) (1) Underground cables including joint boxes and disconnecting boxes Forty. (2) Cable duct system Sixty. (j) Overhead lines including supports- (i) lines on fabricated steel supports operating at nominal voltages higher than 66 kilovolts Thirty-five. (ii) lines on supports operating at nominal voltages higher than 13.2 kilovolts but not exceeding 66 kilovolts Thirty (iii) lines on steel or reinforced concrete supports Twenty-five. (iv) lines on treated wood supports Twenty. (k) Meters Fifteen. (l) Self-propelled vehicles Seven. (m) Static machine tools Twenty. (n) Air-conditioning plant- (i) Static Fifteen (ii) Portable Seven. (o) (i) office furniture and fitting Twenty (ii) office equipment Ten (p) Apparatus let on hire- (i) other than motors Seven. (ii) motors Twenty (iii) internal wiring including fittings and apparatus Fifteen (iv) street-light fitting Fifteen. (q) Communication equipment- (i) radio and high frequency carrier system Fifteen (ii) telephone lines and telephones Twenty. D. Assets purchased second hand and assets not otherwise provided for in this Table. Such reasonable period as the Government determines in each case having regard to the nature, age and condition of the asset at the time of its acquisition by the owner.