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Depreciation under Companies Act

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 July 2011 Factory worked in a year for 290 days. In which they have worked for 270 days on double shift basis and for 240 days on triple shift basis. Query: Whether depreciation can be charged on plant and machinery at the rate prescribed in Schedule XIV on Triple shift basis or we have to do pro-rata for working for double and triple shift. If to do pro-rata, pl. give a simple equation.

Atul
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CS Bijoy

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CS Bijoy (Expert)
20 July 2011 Have to do Pro-rata basis...
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