Can we provide depreciation on dead stock

AS per AS 7 dead stock is notin to do for business income

dep should be provided only on those assets which are used for business and even on those asstes which have kept without using for business (non dead assets)

but dead stock is nothing but which have lost its value in market so write off against P/L

please correct me frds if i am wrong.

I think depreciation should not be charged on dead stock rather it should be written off in books. 

the rate of depreciation must be 100%, i.e., u have to depreciate the dead stock 100%.

 Mr. Uttam & MsManjula is right.

is dead stock a fixed assets ? if not , what is the question of depreciation

Dear Azmathullah.........., we may call it  "100% write off" rather then "100% depreciation", because stock has nothing to do with depreciation.

i think it should be written off because we consider it as a stock which is a current asset and there is no deprediation on current asset hence it should be written off........

dead stock is an assets and accordigly it should be charged depriciation @ 10 % It may be a one types of furniture & fittings so we can charged deprication on them