Depreciation rates schedule prescribes asset-class specific WDV and SLM rates and rules for extra-shift and intangible amortisation. Schedule XIV sets statutory depreciation rules by asset category and working shift with W.D.V. and S.L.M. rates, identifies items excluded from extra-shift depreciation by the N.E.S.D. notation, and mandates pro rata calculation for additions or disposals. It requires disclosure of methods and any departures from Schedule rates. For concessionary intangible assets (e.g., toll roads) amortisation is calculated by apportioning cost by the ratio of actual annual revenue to projected total concession revenue, ensuring full amortisation over the concession period.