Depreciation

1. Continuous Process Plants are those plants which are designed & developed to run for 24 hrs. in a day and 7days in a week. These plants are once installed are used continuously unless get obsolete. There is a seamless flow of the product from one machine to another machine. For example: Refinary Machine of Petrol. These type of machines are usually fully automated or operated by Robots. Here, high rate of depreciation is used as compared to other machine. Here single shift = 24hrs. Hence, no question of Double / Triple Shift.

2. Triple Shift is generally used to complete the orders in time or to increase the production. These machines are not capable for using 24 hrs in day for long span of time. Generally, here, in contingency, triple shift is done. The period for which a machine is used for triple shift, rate of triple shift is used otherwise single shift rate is applied. Single Shift= 8Hrs.

Dear Vineet

What will be the case w r t Furnaces where in start up time and shut down time is substantial and hence these are being run 24 x 7 . What will happen to the machines directly linked to these furnaces.

Pl. give your valuable inputs.