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
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
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