Treatment of installation of tower for Lan networking

DEAR ALL, OUR COMPANY HAS 5 UNITS AT DIFFERENT PALACE OF DELHI, GHAZIABAD, NOIDA, GREATERNOIDA. WE ARE USING ERP SYSTEM IN ALL UNITS. FOR LAN NETWORKING BETWEEN ALL UNITS, WE HAVE INSTALLED TOWER IN EACH UNIT. COST OF TOWER IS 3 TO 4 LACS. WHETHER IT IS TO CAPITALIZED. IF YES, UNDER WHICH GROUP. AND AT WHICH RATE IT IS DEPRECIATED ??? PLEASE GIVE FEEDBACK ON IT. THANKS IN ADVANCE. CA. B.K.BANSAL