COMPARISON OF DEPRECIATION RATES

DEPRECIATION RATES
MAJOR SUB-BLOCK PARTICULARS AS PER AS PER
BLOCK NUMBER ELECTRICITY COMPANIES
ACT, 1948 ACT, 1956
1200 1201 DAMS & SPILLWAYS 1.95
1204 RADIAL GATES & GANTRY CRANES 3.40

1300 1301 HYDRAULIC WORKS 3.40

1400 1401 - 1406 BUILDINGS / COMPOUND WALLS / SWIMMING POOL 3.02

1500 1501 - 1504 ROADS / COLONY ROADS / BRIDGES 3.20

1600 1601 GENERAL PLANT & MACHINERY ( SMALL ) 3.40

1700 1701 - 1705 VEHICLES / LORRIES / CARS / JEEPS / Etc., 33.40 9.50

1800 1801 - 1811 GENERATOR & TURBINES - HYDEL 3.40

GENERATOR & TURBINES - THERMAL 7.84
GENERATING BUILDINGS / FOUNDATION 7.84
1810 DIESEL GENERATING PLANT 8.24

1900 1901 - 1903 RAILWAY SIDING / MARSHALLING YARD 3.02

RAILWAY SIDING / MARSHALLING YARD BUILDING. 7.84

2000 2001 - 2012 COOLING TOWER & CHIMNEY 7.84

2100 2101 - 2141 AUXILIARY ITEMS 7.84

AIR COMPRESSORS 3.40
OUTDOOR YARD & CONTROL EQUIPMENT 5.27

2200 2201 - 2233 OTHER ITEMS / EOT CRANES / WORKSHOP EQPTS. 7.84
AIR CONDITIONING PLANT 12.77
TELECOMMUNICATION EQUIPMENTS 12.77

2300 2301 - 2303 COMPUTER EQUIPMENT / LAN / VSAT 16.21 16.21

2400 2401 OFFICE MACHINES & EQUIPMENTS 12.77

2500 2501 FURNITURE & FIXTURES 12.77 6.33

NOTE : EXCEPT FOR VEHICLES / COMPUTER EQUIPMENTS / FURNITURE & FIXTURES

NO SPECIFIC RATE OF DEPRECIATION IS AVAILABLE AS PER COMPANIES
ACT, 1956. ALL OTHER ITEMS ARE CATEGORISED UNDER II. PLANT AND
MACHINERY ( I ) (b) "continuous process plant ", which are provided Depreciation
Rate of 5.28%, as per Companies Act, 1956.
However, as per ELECTRICITY SUPPLY ACT, 1948, ALL THE MAJOR PLANT &
MACHINERY ITEMS OF KPCL SUCH AS GENERATOR & TURBINES, COOLING
TOWERS & CHIMNEY, AUXILIARY ITEMS ARE BEING DEPRECIATED AT A
HIGHER RATE OF 7.84%.