Depreciation allowance for computers cleared on debonding of export-oriented units permits accelerated rates under Exim Policy approval. Authorises accelerated depreciation for computers cleared on debonding of units under 100% Export Oriented Units, Export Processing Zones and Technology Park Schemes, where clearance is made in accordance with permission under the Exim Policy. The Board, after consultation with the Department of Electronics, prescribes higher quarterly rates across successive years for customs assessment of such capital goods, subject to an overall cap on the total depreciation allowable.