Depreciation of debonded capital goods allowed at notified higher rates, subject to positive net foreign exchange and duty-date basis. Depreciation for debonded capital goods of computers and peripherals under the 100% EOU scheme is allowed up to 100% at higher notified rates, computed by the Straight Line Method. It is claimable from commercial production (or first use) until the date of payment of duty on a completed-quarter basis, is available only for capital goods, and is subject to the condition of achieving positive net foreign exchange.