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    <title>EHTP / STP &amp; EOUs - Debonding of Computers - Higher rate of depreciation allowed</title>
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    <description>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.</description>
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      <description>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.</description>
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