USEFUL LIVES PLANTS



USEFUL LIVES PLANTS :

(Extracted from the Electricity (Supply) Act 1948 As Amended up to 1968)

Description of Asset

 

No.of years of period

A. Land owned under full title

Infinity

B. Land held under lease

   

a) for investment in the land

The period of the lease or the period remain unexpired on the assignment of the lease.

a) for cost of clearing site

The period of the lease  remaining un expired at the date of clearing the site.

C.

Assets purchased new

   

(a) Plant and machinery in generating stations including plant foundation

 

i) Hydro - electric

Thirty - five

ii) Stream - electric

Twenty - Five

iii) Diesel - electric

Fifteen

(b) Cooling towers and circulating water systems

Thirty

(c) Hydraulic works forming part of a hydro - electric system,  including

   

i) Dams, Spillways, Weirs, Canals, reinforced concrete flumes  and syphons

One Hundred

(ii) reinforced concrete pipe lines and Surge Tanks steel lines, sluice gates, steel surge tanks, hydraulic control values and other hydraulic works

Fifty

(d) Building and civil engineering works of a permanent character, not mentioned above

   

i) Office and show - rooms

Fifty

ii) Containing thermo-electronic generation plant.

Thirty

iii) Containing hydro-electric generating plant

Thirty Five

iv) (a) Temporary erections such as wooden structures

Five

(b) Road other than kucha roads

One Hundred

v) Roads other than kucha roads

One Hundred

vi) Others

Fifty

(e) Transformers , Transformer kiosks, Substation equipment and other fixed apparatus (including plant foundations)

   

i) Transformers (including foundations) having a rating of 100 kilovolts amperes and over

  …

Thirty - five

ii) Others

  …

Twenty five

(f) Switcher, including cable connections

   

i) Station type

   …

Twenty

ii) line type

   …

Fifteen

iii) Synchronous condensers

   …

Thrirty Five

(g) Batteries

   

(h) i) Underground cables including joints boxes and disconnecting boxes

Forty

ii) Cable duct system

      …

Sixty

(i) Overhead line including supports

   

i) Lines on fabricated steel supports operating or nominal voltages heifer than 60 kv

        …

Thirty - Five

ii) Lines on steel supports Operating at nominal voltages, higher than 132 KV but not exceeding 66 KV.

          …

Thirty - Five

iii) Lines on steel or reinforced concrete supports

Twenty- Five

iv) Lines on treated wood supports

Twenty

(j) Meters

Fifteen

(k) Self - propelled vehicles

Seven

(l) Static Machine Tools

Twenty

(m) Air-Conditioning plant

   

(n)  (i) Static

Fifteen

(ii) Portable

Seven

(i) Office furniture and fittings

Twenty

(ii) office equipment

Ten

(iii) Internal wiring, including fittings and apparatus

Fifteen

(iv) Street -light fittings

Fifteen

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