Depreciation calculation for motorbike

I guess all corporate or company assets are insured as per the statute

https://www.icicilombard.com/blogs/two-wheeler-insurance/bike/understand-the-depreciation-value-of-your-two-wheeler

As per IT act, depreciation on motor cycle is 15%.
Depreciation is allowable as expense in Income Tax Act, 1961 on basis of block of assets on Written Down Value (WDV) method.

WDV as on 31.03.2018 ==  0.85 (C)

As per attached file

== 0.614125 C == Rs. 27943.

Already given details in the attachment ...  Download it..