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UPS Battery is an asset or consumable

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(Querist)
12 June 2024 Please clarify UPS Battery is an asset or consumable. I mean Exide battery for UPS is a goods or consumables. and explain how?
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CA R SEETHARAMAN online

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CA R SEETHARAMAN online (Expert)
12 June 2024 It's an asset as it's useful life is more than one year.

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