Rates of Depreciation Under Company Act

Nature of Assets	Useful Life	Rate [SLM]	Rate [WDV]
(I) Buildings [NESD]
(a) Building (RCC Frame Structure)	60	1.58%	4.87%
(b) Building (other than RCC)	30	3.17%	9.50%
(c) Factory buildings	30	3.17%	9.50%
(d) Fences, wells, tube wells	5	19.00%	45.07%
(e) Others incl. temporary structures	3	31.67%	63.16%
(II) Bridges, Culverts, Bunkers etc. [NESD]
All types	30	3.17%	9.50%
(III) Roads [NESD]
(a) Carpeted - RCC	10	9.50%	25.89%
(b) Carpeted - other than RCC	5	19.00%	45.07%
(c) Non-Carpeted	3	31.67%	63.16%
(IV) Plant and Machinery
(a) General - other than continuous process	15	6.33%	18.10%
(b) Continuous process plant	8	11.88%	31.23%
(V) Furniture and Fittings [NESD]
Furniture and fittings including electrical fittings	10	9.50%	25.89%
(VI) Vehicles
(a) Motor cars (other than used in business of running on hire)	8	11.88%	31.23%
(b) Motor buses, lorries etc. used in business of running on hire	6	15.83%	39.30%
(c) Motor cycles, scooters etc.	10	9.50%	25.89%
(VII) Office Equipment [NESD]
Office equipment	5	19.00%	45.07%
(VIII) Computers and Data Processing Units
(a) Servers and networks	6	15.83%	39.30%
(b) End user devices like PCs, laptops etc.	3	31.67%	63.16%
(IX) Aircraft [NESD]
Aircraft	20	4.75%	14.22%
(X) Ships
Ships	20	4.75%	14.22%