HomeDPM — DOA
SCHEDULE DPM-DOA — DEPRECIATION ON PLANT & MACHINERY AND OTHER ASSETS
WDV method — Depreciation for AY 2025-26 (FY 2024-25)
Enter the Written Down Value (WDV) at the start of the year, additions (split by whether used ≥180 days or <180 days), and disposals. Depreciation and closing WDV are auto-calculated. Additions used for <180 days get 50% of the normal rate.
DEPRECIATION ON PLANT AND MACHINERY (DPM)
1. Plant and Machinery
| Rate (%) | Opening WDV (₹) | Additions ≥180 days (₹) | Additions <180 days (₹) | Disposals (₹) | Depreciation (₹) | Closing WDV (₹) |
|---|---|---|---|---|---|---|
| 15% | – | – | ||||
| 30% | – | – | ||||
| 40% | – | – | ||||
| 100% | – | – | ||||
| Total | ₹ – | ₹ – | ||||
DEPRECIATION ON OTHER ASSETS (DOA)
2. Building (not including land)
| Rate (%) | Opening WDV (₹) | Additions ≥180 days (₹) | Additions <180 days (₹) | Disposals (₹) | Depreciation (₹) | Closing WDV (₹) |
|---|---|---|---|---|---|---|
| 5% | – | – | ||||
| 10% | – | – | ||||
| 40% | – | – | ||||
| Total | ₹ – | ₹ – | ||||
3. Furniture and Fittings
| Rate (%) | Opening WDV (₹) | Additions ≥180 days (₹) | Additions <180 days (₹) | Disposals (₹) | Depreciation (₹) | Closing WDV (₹) |
|---|---|---|---|---|---|---|
| 10% | – | – | ||||
| Total | ₹ – | ₹ – | ||||
4. Intangible Assets
| Rate (%) | Opening WDV (₹) | Additions ≥180 days (₹) | Additions <180 days (₹) | Disposals (₹) | Depreciation (₹) | Closing WDV (₹) |
|---|---|---|---|---|---|---|
| 25% | – | – | ||||
| Total | ₹ – | ₹ – | ||||
5. Ships
| Rate (%) | Opening WDV (₹) | Additions ≥180 days (₹) | Additions <180 days (₹) | Disposals (₹) | Depreciation (₹) | Closing WDV (₹) |
|---|---|---|---|---|---|---|
| 20% | – | – | ||||
| Total | ₹ – | ₹ – | ||||
Total Depreciation Allowable: ₹ –
This flows to Schedule DEP_DCG and then to Schedule BP.