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Depreciation as per companies act 2013

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11 June 2015 Hello experts,
Kindly enlighten me on the below given issue:
Which date is to be considered incase of second hand machinery for calculation of the useful life remaining as per companies act 2013.
Eg.A second hand computer is purchased in the year 2012 and put to use in the same year.While its original purchase date is in the year 2010.
2010 or 2012 is to be considered by the current user of the computer?

11 June 2015 2010 to be considered for calculating useful life by the current user.

11 June 2015 Thank You for your reply.
What if the original purchase year is not available?






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