Depreciation during closure of operations

Dear All,

I require clarification on accounting of Depreciation during closure of operations.  My client has closed the operations and is in the process of winding down the unit.  The Company closed the operations as on Jan 31 2012.  Post Jan 31 2012 there are no operations and there is no intension to start the business.  In this scenario what is the treatment for depreciation.  Can we stop calculating the depreciation or is it correct to charge off the WDV as on Jan 31 2012.

Kindly clarify.

Thanks.

Madhu