Depreciation on capital goods for export-oriented units: proportional straight-line allowance until duty payment required, regardless of full-year accounting. Depreciation for capital goods supplied to EOUs, EHTP and STP units is allowable from commercial production (or from date put to use) until payment of duty, calculated by the straight line method and prorated for part years or months; the allowance may be granted up to full value and formations must apply this uniformly and publicize the clarification.