Weather computer hard drive is an asset?

It is an asset and depreciation rate will be 60%

yes this is a improvment of assesst and it include in assessts and depreciation will be charged in assets depreciation percent.

If you are buying new harddisk in addition to your harddisk in computer, it is an asset. Capitalise it as Computers.

If you are buying Harddisk as replacement of your existing Harddisk then expense it and charge it to computer maintainance account.

I agree with Chandra

Even when you are replacing the asset, it should be noted that- if the new hard drive results in increases the standard performance of the computer than the existing one. Whether the technology used in making the new hard-drive is different/ new leading to better performance. If yes, then should be capitalised.