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Depreciation

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(Querist)
21 May 2012 whether air conditioner, inverter, fan etc. of an establishment is furniture or plant and machinery. please suggest the rate of depreciation. can it be shown in a single block
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CA. Hari Kishan

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CA. Hari Kishan (Expert)
21 May 2012 They can be treated as office equipments and thus classify under Machinery & plant for depreciation purposes. The rate shall be 15%
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P F A & Co., Chartered Account

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P F A & Co., Chartered Account (Querist)
28 May 2012 thank u sir....
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