Remaining useful life after apr 1, 2014

Hi all,

Ques. While transitioning to depreciation regime as per CA 2013, what if the remaining useful life of the asset after 1st Apr, 2014 is less than one year, say, if it is only 1 month or may be 8 months? Is the WDV as on 31st Mar, 2014 less residual value, to be written off on 31st Mar, 2015? Or should the WDV as on 31st Mar, 2014 less residual value be wriiten off against retained earnings on Apr 1, 2014 ?

Regards

Geetha