DEPRECIATION ON MOBILE PHONES AS PER CO'S ACT 2013

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What rate of depreciation is charged for mobile phones as per companies act 2013?

As per general rate of plant and machinery at 13.91 % for useful life of 15 years

Or accounted as office equipment and charged 45.07 % with useful life 5 years?

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As per general rate of  13.91 % for useful life of 15 years.

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