Debate on Depreciation Rates for Electrical Fittings: Challenges in Separating Assets from Block for Rate Adjustment.

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....Depreciation on Electrical Fittings – 15% or 25% - once a particular depreciable asset enters the block it losses its identity and it is not possible to apply the new rates of depreciation on the written down value of the electrical installation by carving out its WDV from the block of assets, plant and machinery - AT....