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Capitalisation of fixedassets or not

This query is : Resolved 

14 June 2013 Speaker purchased of 1 Qty of value Rs 6000 and it will be used for Laptop and TV
( Multipurpose speakers )

Please suggest me whether to capitalise the speakers in books . if yes under which head abd what is the rate of depreciation provided under the companies act, 1956

14 June 2013 pls make capialize
and make depreciation under computer , 1956


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