depreciation of machinery

if capita subsidy received agains machinery how to calculate depreciation of machinery
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Capital Subsidy to be deducted from Original cost of Machinery.

Depreciation to be charged on balance amount.

Provided if any terms and conditions on the basis of which capital subsidy given is broken then it will be added back to the wdv value of the machinery and depreciation value will be revised prospectively from that year onwards.

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