Depreciation under new companies act, transition provision

Dear Sir/Madam, Kindly clarify the below doubts w.r.t. depn.under new companies act, 2013 - WDV method; Case: Date of acquisition of asset: 01.01.2012 Original Cost: Rs.100000 Carrying amount as on 01.04.14: Rs.71545 Scrap Value: Rs.5000 Method of Depn: WDV Life of the asset as per New Act: 15 Years Doubts: 1.As per new provisions of Companies Act,2013, remaining useful life of the asset (n) would be 12 years or 12.75 years? 2. In formula (1-((S/C)^(1/n))*100; C = ?Original cost? or ?Carrying cost as on 01.04.14? for the above mentioned case. Thanks in advance.