Higher depreciation rate for computers allowed on debonding from EHTP/STP/EOUs under accelerated quarterly schedule, subject to overall cap Allowance of accelerated depreciation on computers at debonding from EHTP/STP/EOU/EPZ units: 7% per quarter in the first year (total 28%), 7% per quarter in the second year (total 28%) and 5% per quarter in the third year (total 20%), subject to a maximum of 70%; other capital equipment continues to receive normal depreciation rates.
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Provisions expressly mentioned in the judgment/order text.
Higher depreciation rate for computers allowed on debonding from EHTP/STP/EOUs under accelerated quarterly schedule, subject to overall cap
Allowance of accelerated depreciation on computers at debonding from EHTP/STP/EOU/EPZ units: 7% per quarter in the first year (total 28%), 7% per quarter in the second year (total 28%) and 5% per quarter in the third year (total 20%), subject to a maximum of 70%; other capital equipment continues to receive normal depreciation rates.
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