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Practical issues in Finalization of Practical issues in Finalization - - PowerPoint PPT Presentation
Practical issues in Finalization of Practical issues in Finalization of Audit for FY 2014-2015 Audit for FY 2014-2015
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General Rates Double Shift Triple Shift Nature ofAssets Useful Life In Years SLM Rate WDV Rate SLM Rate WDVR ate SLM Rate WDVR ate I BUILDINGS [NESD] (a) Buildings (other than factory buildings ) RCC Frame Structure 60 1.58% 4.87%
) other than RCC Frame Structure 30 3.17% 9.50%
30 3.17% 9.50%
5 19.00% 45.07%
structure,etc.) 3 31.67% 63.16%
II BRIDGES, CULVERTS, BUND ERS,ETC. [NESD] 30 3.17%9.50% II I ROADS [NESD] (a) Carpeted roads (i) Carpeted Roads-RCC 10 9.50% 25.89 %
5 19.00 % 45.07 %
3 31.67 % 63.16 %
IVPLANT AND MACHINERY General rate applicable to plant and machinery not covered under special plant and machinery (a) Plant and Machinery other than continuous process plant not covered under specific industries 15 6.33% 18.10% 9.50% 27.16% 12.66% 36.21% (b) continuous process plant for which no special rate has been prescribed under(ii) below [NESD] 25 3.80% 11.29%
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