Rates Of Depreciation Under Company Act

Nature of Assets	Useful Life (Years)	Rate [SLM] (%)	Rate [WDV] (%)
I. Buildings [NESD]
(a) Building (other than factory buildings) RCC Frame Structure	60	1.58	4.87
(b) Building (other than factory buildings) other than RCC Frame Structure	30	3.17	9.50
(c) Factory buildings	30	3.17	9.50
(d) Fences, wells, tube wells	5	19.00	45.07
(e) Other (including temporary structure, etc.)	3	31.67	63.16
II. Bridges, culverts, bunkers, etc. [NESD]	30	3.17	9.50
III. Roads [NESD]
(a) Carpeted Roads
(i) Carpeted Roads – RCC	10	9.50	25.89
(ii) Carpeted Roads – other than RCC	5	19.00	45.07
(b) Non-carpeted roads	3	31.67	63.16
IV. Plant and Machinery
(a) General rate applicable to Plant and Machinery not covered under Special Plant and Machinery
(i) Plant and Machinery other than continuous process plant not covered under specific	15	6.33	18.10
(ii) Continuous process plant for which no special rate has been prescribed under (ii) below	8	11.88	31.23