Depreciation

See Ashish , in coming IFRS principles ---- nothing can be termesd as free , you have to assign some value to it - only then you can claim depreciation on it . Moreover they can be physically verified

First assign it some value  by taking the invoice from vendor

Ask ur vendor to show , on the face of invoice

Cost of computers                                   xxxxx  ( with in built cost of printer and UPS

less Discount - cost of printer                xxxx

less Discount  -cost of UPS                     xxx

Selling Price                                          yyyyyy

now segregrate the selling price firstly in printer and ups ( cost mention above )

and divide the rest amount (selling price - printer cost - ups ) by 3 - -----to get the value of three computers

Note ; First check the company policy whether to capitalise the UPs or not else expensed it off

Pls clarify in case , u need more help

You may charge depreciation on cost of acquisition (i.e. zero)!

UPS and printer are also a part of computer. so u can claim depreciation on cost of acquistion what u  pay for acquiring computer system. all the expenses what u expand for acquiring and installing is the capital expenditure.