Depreciation of Vaccum cleaner

Depreciation on furniture and fitting including electrical fitting: 10% electrical fittings include electrical wiring, switches, sockets, other fittings and FANS, etc. it means depreciation on FANS is also 10%. You can use the Fixtures and Fittings head not unless there is a compliance issue. 

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According to the Companies Act (India), a robotic vacuum cleaner like the bobsweep typically falls under the "Office Equipment" asset classification for depreciation purposes. Under the Written Down Value (WDV) so the depreciation rate is approximately 25% per annum