12. Miscellaneous.

Issue of Orders and Practice Directions
Powers to remove difficulties
Power of Relaxation
Interpretation
Saving of Inherent Powers of the Commission
Enquiry and Investigation
Power to Amend
Appendix 1
Depreciation Schedule
Depreciation Schedule
S. No
Asset Class
Useful Life (Years)
Rate (%)
(1)
(2)
(3)
(4)
1.
Land owned under full title
Infinity
0
2.
Land held under lease
(A)
For investment in land
The period of lease or the period remaining
unexpired on the Assignment of the lease
0
(B)
For cost of clearing site
The period of lease remaining unexpired at the
date of clearing the site
0
3.
Assets Purchased New
(A)
Plant and machinery in generating stations including plant
foundations
(i)
Hydro-electric
35
2.57
(ii)
Steam-electric NHRS & Waste Heat Recovery Boilers / Plants
25
3.60
(iii)
Diesel electric & gas plant
15
6.00
(B)
Cooling towers and circulating water systems
25
3.60
(C)
Hydraulic works forming part of hydro-electric system
including:
(i)
Dams, spillways weirs, canals, reinforced concrete flumes &
siphons
50
1.80
(ii)
Reinforced concrete pipelines and surge tanks, steel
pipelines, sluice gates, steel surge (tanks) hydraulic control
valves and other hydraulic works
35
2.57
(D)
Building & civil engineering works of a permanent
character, not mentioned above:
(i)
Offices & showrooms
50
1.80
(ii)
Containing thermo-electric generating plant
25
3.60
(iii)
Containing hydro-electric generating plant
35
2.57
(iv)
Temporary erection such as wooden structures
5
18.00
(v)
Roads other than kutcha roads
50
1.80
(vi)
Others
50
1.80
(E)
Transformers, transformer (kiosk) sub-station equipment &
other fixed apparatus (including plant foundations)
(i)
Transformers (including foundations) having a rating of 100
kilo volt amperes and over
25
3.60
(ii)
Others
25
3.60
(F)
Switchgear, including cable connections
25
3.60
(G)
Lightning arrestors:
(i)
Station type
25
3.60
(ii)
Pole type
15
6.00
(iii)
Synchronous condenser
35
2.57
(H)
Batteries
5
18.00
(I)
Underground cable including joint boxes and disconnected boxes
35
2.57
(J)
Cable duct system
50
1.80
(K)
Overhead lines including supports:
(i)
Lines on fabricated steel operating at nominal voltages higher
than 66 kV
35
2.57
(ii)
Lines on steel supports operating at nominal voltages higher
than 13.2 kV but not exceeding 66 kV
25
3.60
(iii)
Lines on steel or reinforced concrete supports
25
3.60
(iv)
Lines on treated wood supports
25
3.60
(L)
Meters
15
6.00
(M)
Self propelled vehicles
5
18.00
(N)
Air conditioning plants:
(i)
Static
15
6.00
(ii)
Portable
5
18.00
(O)
(i)
Office furniture and fittings
15
6.00
(ii)
Office equipments
15
6.00
(iii)
Internal wirings including fittings and apparatus
15
36.00
(iv)
Street Light fittings
15
36.00
(P)
Apparatus let on hire:
(i)
Other than motors
5
18.00
(ii)
Motors
15
6.00
(Q)
Communication equipment
(i)
Radio and higher frequency carrier systems
15
6.00
(ii)
Telephone lines and telephones
15
6.00
(R)
Assets purchased in second hand and assets not otherwise
provided for in the schedule
Such reasonable period as the Commission
determines in each case having regard to the nature, age and
conditions of assets at the time of its acquisition by the owner
Appendix 2
SEGREGATION OF COST BETWEEN WHEELING AND RETAIL SUPPLY BUSINESS
SEGREGATION OF COST BETWEEN WHEELING AND RETAIL SUPPLY BUSINESS