This discussion clarifies the Income Tax depreciation rate for servers and network equipment. Initially, it was suggested they qualify for a 60% rate as part of a computer system. However, it was confirmed that the standard Income Tax depreciation rate for computers, including servers and network devices, is 40%.
29 September 2023
Such devices used as part of the computer in its functions and, thus, it can be termed as `computer' only, therefore, eligible for depreciation @ 60%.