01 May 2014
CCTV camera is attached with computers. So it should be capitalized as Computer Accessories. Depreciation rate will same as applicable to computers.
01 May 2014
well I will disagree. CCTV cameras should be charged under plant and machinery. there are hundreds of machines that are attached to computer for operations, that doesn't mean you capitalize everything as computers. Also, a CCTV camera can be attached a monitor/TV also...atleast thats what I have at my place...