fixed assets group classification

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In Wich Assets class UPS classified as Computer Equipment or Office Equipment???
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According to AS-10, You can do following : 1.If you take ups as a part of computer than included in the Computer and provided depreciation accordingly 2.If UPS is used sperately than you can take UPS as a Office Equipment
I would like to thankful to this facility
This part and parc of the Computer because it supporting back to computer
Thanks Kothari jee But sirjee in my home we use one ups for television also as well as one for electricity.So it has several uses.Therefore classification of assets depends upon usage of ups
Group D - Fixed Income Securities - Analysis & Valuation Code No.: CFA - 620


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