{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Readme","PPE Schedule","Depreciation Calculator","PPE Registers","Rates"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":3,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Readme","index":0,"n_rows":39,"n_cols":23,"rows_kept":39,"cut":false,"hidden":false,"merged":[[7,5,7,8],[8,5,8,8],[0,0,0,3],[0,5,0,8],[4,5,4,8],[5,5,5,8],[6,5,6,8]]}
["Perpetual Depreciation Calculator Tool by Black Horse Excellence",null,null,null,null,"Perpetual Depreciation Calculator Tool by Black Horse Excellence"]
[null,null,"www.blackhorseexcellence.com"]
[null,"Name of Company","ABC Infrastructure Private Limited",null,null,"Terms of Use",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"In Rs",1]
[null,"Amount in","In Rs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amounts in `",1]
[null,null,null,null,null,"This tool is the property of Black Horse Excellence.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"` in '000",1000]
[null,"PPE Schedule Sheet","Despription",null,null,"This is trial/demo version of Perpetual Depreciation Tool for evaluation perpose.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"` in lacs",100000]
[null,"Current Period","It's the period for which PPE Schedule is prepared. Ensure period is within the range of 12 column in PPE Register (Column R to Column AC).",null,null,"You may use this for the purspose of evaluation of tool or for understanding purpose or for educational purpose.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"` in lakhs",100000]
[null,"Previous Period (read Note 1)","It's comparative previous year. Enter comparative period.",null,null,"You may not make copies of this tool and redistribute or sale it.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"` in millions",1000000]
[null,"Mapping ","Add all Asset Category Mapping to Column P,\"Mapping\" to get data from PPE Register to PPE Schedule. You can unhide rows to add additional mappings.\nSelect entire rows covering hide rows and unhide rows.",null,null,"You may not publish this on any website or by any means to making this available to general public.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"` In crores",10000000]
[]
[null,"Depreciation Calculator Sheet","Despription",null,null,"All rights reserved. Black Horse Excellence. 2019"]
[null,"Method","Select Method of Depreciation from Dropdown List, SLM or WDV"]
[null,"Periodicity","Select from Dropdown list period for which depreciation is to be computed"]
[null,"Range Start Date","Type first day of any month."]
[null,"Depreciation Calculator Sheet","Despription"]
[null,"Name of Assets","Name of Asset or Asset ID or any specific Asset identifier"]
[null,"Assets Category","Cetegory of Asset"]
[null,"Cost of Purchase","Original cost of asset (read Note 2)"]
[null,"Residual Value","Enter residual value of assets"]
[null,"Date of Put in Place / Closing Date","If you enter Original cost of asset, then actual date of put into place. If you enter opening value of asset, then enter closing date of previous period (eg.If you enter opening balance as of 1st April,2018, then date has to be 31st March, 2018)."]
[null,"Date of Retirement","Date of Retirement based on Useful life"]
[null,"Original Useful Life of Asset(Years)","Original useful life of asset"]
[null,"Rate for WDV method","Auto Calculated"]
[null,"Date of Sale","\nActual Date of Sale  when asset is sold"]
[null,"Sale of Asset","Select from Dropdown list, Yes or No"]
[null,"Sale Value","Amount realized at the time of sale"]
[null,"Gain/Loss on sale of assets","Auto Calculated"]
[null,"Gross Block Opening Balance","Gross value of Individual asset as on date of transition"]
[null,"Accumalated Depreciation Opening Balance","Accumulated Depreciation of Individual asset till date of transition"]
[null,"Depreciation Check","This cell is to check whether depreciation is calculated correct or not.\n 0 means it is correct.\n Negative amount indicates less depreciation calculated.\n Positive difference indicates higher depreciation calculated.\n\nWhen you get either negative or possitive difference that means \n - either Date of retirement is not exact as per useful life or\n - Accumalated depreciation is not correct"]
[]
[null,"PPE Register","This sheet is to manage Fixed asset related data at one place and in structured manner. \nUser can modify table as per the requirement of entity."]
[]
[null,"Note 1","PPE Schedule captures only current period data from Depreciation Calculator. As one changes range of current period, data will also be updated as per selected period."]
[null,"Note 2","* Enter either original cost of assets or Opening Value of asset(Gross block & Accumulated depreciation)"]
[null,"Note 3","When you enter opening balance of assets, accumulated depreciation has to be exact as future depreciation is calculated on the same.\n"]
[null,"Do's and Don'ts"," -->One can copy from other file or this file and paste in this file to fill blue coloured data. However, do not use Cut Paste Short Cut to move data within this file. \n -->Copy paste, cut paste from any sheet to PPE Schedule, Depreciation Calculator will not work.\n --> Do not copy paste Green Coloured Cells.\n --> Do not change name of sheets.\n --> Add entire row or column wherever required."]
[]
[null,"www.taxguru.in"]

{"sheet":"PPE Schedule","index":1,"n_rows":37,"n_cols":27,"rows_kept":37,"cut":false,"hidden":false,"merged":[[4,17,4,26],[5,25,5,26],[5,2,5,5],[5,6,5,9],[5,10,5,11],[5,17,5,20],[5,21,5,24]]}
[]
[null,{"$f":"Readme!C3","v":"ABC Infrastructure Private Limited"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Depreciation Calculator'!Q1","v":"WDV"},null,null,"Input Cells"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Depreciation Calculator'!Q2","v":"Yearly"},null,null,"Formula Cells"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Depreciation Calculator'!Q3","v":"2018-04-01"}]
[null,"Property, Plant and Equipment",null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(Readme!C4,Readme!V3:W9,2,0)","v":1},"Current Period","2018-04-01",{"$f":"EOMONTH(O5,VLOOKUP('Depreciation Calculator'!Q2,'Depreciation Calculator'!AU2:AV5,2,0))","v":"2019-03-31"},null,"This table is the engine to capture data. Do not delete/copy/paste/alter these columns or rows. "]
[null,"Name of Assets","Gross Block",null,null,null,"Depreciation and Amortization",null,null,null,"Net Block",null,null,"Previous Period",{"$f":"O5-365","v":"2017-04-01"},{"$f":"P5-365","v":"2018-03-31"},null,"Gross Block",null,null,null,"Depreciation and Amortization",null,null,null,"Net Block"]
[null,null,"As on","Addition","Deduction","As on","As on","for the ","Deduction","As on","As on","As on",null,null,null,null,null,"As on","Addition","Deduction","As on","As on","for the ","Deduction","As on","As on","As on"]
[null,null,{"$f":"O5","v":"2018-04-01"},null,null,{"$f":"P5","v":"2019-03-31"},{"$f":"C8","v":"2018-04-01"},"year",null,{"$f":"F8","v":"2019-03-31"},{"$f":"F8","v":"2019-03-31"},{"$f":"P6","v":"2018-03-31"},null,null,null,"Mapping",null,{"$f":"O5","v":"2018-04-01"},null,null,{"$f":"P5","v":"2019-03-31"},{"$f":"R8","v":"2018-04-01"},"year",null,{"$f":"U8","v":"2019-03-31"},{"$f":"U8","v":"2019-03-31"},{"$f":"P6","v":"2018-03-31"}]
[null,"i. Tangible Assets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!I:I,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P10)/M5,0)+ROUND(SUMIFS('Depreciation Calculator'!G:G,'Depreciation Calculator'!I:I,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P10)/M5,0)-ROUND(SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!L:L,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")/M5,0)-ROUND(SUMIFS('Depreciation Calculator'!G:G,'Depreciation Calculator'!L:L,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")/M5,0)","v":0},{"$f":"ROUND(SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!I:I,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!I:I,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P10)/M5,0)","v":0},{"$f":"ROUND((SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!L:L,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!L:L,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")+SUMIFS('Depreciation Calculator'!G:G,'Depreciation Calculator'!L:L,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!L:L,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\"))/M5,0)","v":0},{"$f":"R10+S10-T10","v":0},{"$f":"ROUND((SUMIF('Depreciation Calculator'!D:D,'PPE Schedule'!P10,'Depreciation Calculator'!H:H)+SUMIF('Depreciation Calculator'!D:D,'PPE Schedule'!P10,'Depreciation Calculator'!S:S)+IF(O5='Depreciation Calculator'!U2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T)),IF(O5='Depreciation Calculator'!V2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U)),IF(O5='Depreciation Calculator'!W2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V)),IF(O5='Depreciation Calculator'!X2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!W:W)),IF(O5='Depreciation Calculator'!Y2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!W:W),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!X:X)),IF(O5='Depreciation Calculator'!Z2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!W:W),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!X:X),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Y:Y)),IF(O5='Depreciation Calculator'!AA2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!W:W),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!X:X),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Y:Y),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Z:Z)),IF(O5='Depreciation Calculator'!AB2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!W:W),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!X:X),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Y:Y),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Z:Z),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AA:AA)),IF(O5='Depreciation Calculator'!AC2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!W:W),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!X:X),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Y:Y),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Z:Z),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AA:AA),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AB:AB)),IF(O5='Depreciation Calculator'!AD2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!W:W),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!X:X),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Y:Y),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Z:Z),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AA:AA),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AB:AB),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AC:AC)),IF(O5='Depreciation Calculator'!AE2,SUM(SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!T:T),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!U:U),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!V:V),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!W:W),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!X:X),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Y:Y),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!Z:Z),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AA:AA),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AB:AB),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AC:AC),SUMIF('Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!AD:AD))))))))))))))/M5,0)-ROUND((SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!L:L,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")+SUMIFS('Depreciation Calculator'!G:G,'Depreciation Calculator'!L:L,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")+SUMIFS('Depreciation Calculator'!O:O,'Depreciation Calculator'!L:L,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")-SUMIFS('Depreciation Calculator'!N:N,'Depreciation Calculator'!L:L,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\"))/M5,0)","v":0},{"$f":"ROUND((SUMIF('Depreciation Calculator'!D:D,'PPE Schedule'!P10,IF(O5='Depreciation Calculator'!T2,'Depreciation Calculator'!T1,IF(O5='Depreciation Calculator'!U2,'Depreciation Calculator'!U1,IF(O5='Depreciation Calculator'!V2,'Depreciation Calculator'!V1,IF(O5='Depreciation Calculator'!W2,'Depreciation Calculator'!W1,IF(O5='Depreciation Calculator'!X2,'Depreciation Calculator'!X1,IF(O5='Depreciation Calculator'!Y2,'Depreciation Calculator'!Y1,IF(O5='Depreciation Calculator'!AA2,'Depreciation Calculator'!AA1,IF(O5='Depreciation Calculator'!Z2,'Depreciation Calculator'!Z1,IF(O5='Depreciation Calculator'!AB2,'Depreciation Calculator'!AB1,IF(O5='Depreciation Calculator'!AC2,'Depreciation Calculator'!AC1,IF(O5='Depreciation Calculator'!AD2,'Depreciation Calculator'!AD1,IF(O5='Depreciation Calculator'!AE2,'Depreciation Calculator'!AE1,\"Select proper range of year\"))))))))))))))/M5,0)","v":0},{"$f":"ROUND((SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!L:L,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!L:L,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")+SUMIFS('Depreciation Calculator'!G:G,'Depreciation Calculator'!L:L,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!L:L,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")+SUMIFS('Depreciation Calculator'!O:O,'Depreciation Calculator'!L:L,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!L:L,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\")-SUMIFS('Depreciation Calculator'!N:N,'Depreciation Calculator'!L:L,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!L:L,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P10,'Depreciation Calculator'!M:M,\"Yes\"))/M5,0)","v":0},{"$f":"V10+W10-X10","v":0},{"$f":"U10-Y10","v":0}]
[null,{"$f":"P11","v":"Land"},{"$f":"R11","v":7000000},{"$f":"S11","v":0},{"$f":"T11","v":0},{"$f":"+C11+D11-E11","v":7000000},{"$f":"V11","v":0},{"$f":"W11","v":0},{"$f":"X11","v":0},{"$f":"+G11+H11-I11","v":0},{"$f":"F11-J11","v":7000000},null,null,null,null,"Land",null,{"$f":"ROUND(SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!I:I,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P11)/M5,0)+ROUND(SUMIFS('Depreciation Calculator'!G:G,'Depreciation Calculator'!I:I,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P11)/M5,0)-ROUND(SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!L:L,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P11,'Depreciation Calculator'!M:M,\"Yes\")/M5,0)-ROUND(SUMIFS('Depreciation Calculator'!G:G,'Depreciation Calculator'!L:L,\"<\"&'PPE Schedule'!O5,'Depreciation Calculator'!D:D,P11,'Depreciation Calculator'!M:M,\"Yes\")/M5,0)","v":7000000},{"$f":"ROUND(SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!I:I,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!I:I,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P11)/M5,0)","v":0},{"$f":"ROUND((SUMIFS('Depreciation Calculator'!E:E,'Depreciation Calculator'!L:L,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!L:L,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P11,'Depreciation Calculator'!M:M,\"Yes\")+SUMIFS('Depreciation Calculator'!G:G,'Depreciation Calculator'!L:L,\">=\"&'PPE Schedule'!O5,'Depreciation Calculator'!L:L,\"<=\"&'PPE Schedule'!P5,'Depreciation Calculator'!D:D,P11,'Depreciation Calculator'!M:M,\"Yes\"))/M5,0)","v":0},{"$f":"R11+S11-T11","v":7000000},{"$f":"ROUND((SUMIF('Depreciation Calculator'!D:D,'PPE Schedule'!P11,'Depreciation Calculator'!H:H)+SUMIF('Depreciation Calculator'!D:D,'PPE Schedule'!P11,'Depreciation Calculator'!S:S)+IF(O5='Depreciation Calculator'!U2,SUM(SUMIF('Depreciation Calculator'!D:D,P11,'Depreciation Calculator'!T:T)),IF(O5='Depreciation 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[null,"Previous Year"]
[]
[null,"Download Source- www.taxguru.in "]

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[null,{"$f":"Readme!C3","v":"ABC Infrastructure Private Limited"},null,null,null,null,null,null,null,"Input Cells in Blue Table",null,null,null,null,null,"Method","WDV",{"$f":"IF(Q3<S2,\"'Range start date' can not be before 'period start date'\",\" \")","v":" "}]
[null,"Perpetual Depreciation Calculator",null,null,null,null,null,null,null,"Formulas cell in Green Table",null,null,null,null,null,"Periodicity","Yearly","Period Start Date",{"$f":"MIN(I7:I13)","v":"2017-03-31"},{"$f":"Q3","v":"2018-04-01"},{"$f":"T3+1","v":"2019-04-01"},{"$f":"U3+1","v":"2020-04-01"},"2021-04-01","2022-04-01","2023-04-01","2024-04-01","2025-04-01","2026-04-01","2027-04-01","2028-04-01","2029-04-01","2030-04-01",null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes","Monthly",0,"Monthly",12,"SLM",1,2,3,4,5,6,7,8,9,10,11,12]
[null,null,null,null,null,null,null,null,null,null,null,"All dates in DD-MM-YYYY Format",null,null,null,"Range Start Date","2018-04-01","Period End Date",{"$f":"IF(S2=T2,S2,T2-1)","v":"2018-03-31"},{"$f":"EOMONTH(T2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2019-03-31"},{"$f":"EOMONTH(U2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2020-03-31"},{"$f":"EOMONTH(V2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2021-03-31"},{"$f":"EOMONTH(W2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2022-03-31"},{"$f":"EOMONTH(X2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2023-03-31"},{"$f":"EOMONTH(Y2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2024-03-31"},{"$f":"EOMONTH(Z2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2025-03-31"},{"$f":"EOMONTH(AA2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2026-03-31"},{"$f":"EOMONTH(AB2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2027-03-31"},{"$f":"EOMONTH(AC2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2028-03-31"},{"$f":"EOMONTH(AD2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2029-03-31"},{"$f":"EOMONTH(AE2,VLOOKUP(Q2,AU2:AV5,2,0))","v":"2030-03-31"},{"$f":"MAX(J7:J13,L7:L13)","v":"2116-05-23"},null,null,null,null,null,null,null,null,null,null,null,null,null,"No","Quarterly",2,"Quarter",4,"WDV",0,1,0,1,0,1,0,0,1,0,1,0]
[null,null,null,null,null,null,null,null,null,null,null,"Do not Copy/paste or delete Cell in Green coloured Table",null,null,null,null,null,{"$f":"SUBTOTAL(9,Table9[Column4])","v":-1.3969838619232178E-9},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Half Yearly",5,"Half Year",2]
[null,"Input 1","Input 2","Input 3","Input 4","Input 5","Input 6","Input 7","Input 8","Input 9","Input 10","Input 11","Input 12","Input 13","Column1","Column2","Column3","Column4","Column5","Column6","Column7","Column8","Column9","Column10","Column11","Column12","Column13","Column14","Column15","Column16","Column17","Column18",null,"Summary for entire Useful Life",null,null,null,null,null,null,null,null,null,null,null,null,"Yearly",11,"Year",1]
["Example","Asset ID","Name of Assets","Assets\nCategory","Cost of Purchase","Residual Value","Gross Block\n\nOpening Balance","Accumalated Depreciation\nOpening Balance","Date of Put in Place\nor\nClosing Date","Date of Retirement","Original Useful Life of Asset\n(in Years)","Date of \nSale","Sale of Asset","Sale Value","Gain/(Loss) on sale of assets","Rate for WDV method","Depreciation under SLM\nfor selected \nPeriod","Depreciation Check","Accumalted Depreciation for above Period",{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 1\")","v":"Year 1"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 2\")","v":"Year 2"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 3\")","v":"Year 3"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 4\")","v":"Year 4"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 5\")","v":"Year 5"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 6\")","v":"Year 6"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 7\")","v":"Year 7"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 8\")","v":"Year 8"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 9\")","v":"Year 9"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 10\")","v":"Year 10"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 11\")","v":"Year 11"},{"$f":"CONCATENATE(VLOOKUP(Q2,AU2:AW5,3,0),\" 12\")","v":"Year 12"},"Depreciation for above Period",null,"Cost","Depreciation","Residual Value/WDV","Sale Amount","Gain/(Loss) on sale of assets"]
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["Opening Balance as on April 2017",1002,"Office Furniture","Furniture and Fixtures",null,{"$f":"Table8[[#This Row],[Input 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[]
["Special Cases"]
["See Asset ID 1003 In case of Subsidy received after 1 or 2 years of put to use"]
["See Asset ID 1004 for revaluation of Assets"]
[]
[]
[]
["www.taxguru.in "]

{"sheet":"PPE Registers","index":3,"n_rows":5006,"n_cols":18,"rows_kept":5006,"cut":false,"hidden":false,"merged":[[0,0,0,4],[1,0,2,3]]}
[{"$f":"Readme!C3","v":"ABC Infrastructure Private Limited"}]
["Property, Plant & Equipement Register"]
[]
[]
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["Depreciation rates as per Schedule II, the Companies Act, 2013 "]
["Nature of Assets","Useful","Rate","Rate"]
[null,"Life","[SLM]","[WDV]"]
["(I) Buildings [NESD]"]
["(a) Building (other than factory buildings) RCC Frame Structure",60,1.5800000000000002E-2,4.87E-2]
["(b) Building (other than factory buildings) other than RCC",30,3.1699999999999999E-2,9.5000000000000001E-2]
["Frame Structure"]
["(c) Factory buildings",30,3.1699999999999999E-2,9.5000000000000001E-2]
["(d) Fences, wells, tube wells",5,0.19,0.45069999999999999]
["(e) Other (including temporary structure, etc.)",3,0.31669999999999998,0.63160000000000005]
[]
["(II) Bridges, culverts, bunkers, etc. [NESD]",30,3.1699999999999999E-2,9.5000000000000001E-2]
[]
["(III) Roads [NESD]"]
["(a) Carpeted Roads"]
["(i) Carpeted Roads – RCC",10,9.5000000000000001E-2,0.25890000000000002]
["(ii) Carpeted Roads – other than RCC",5,0.19,0.45069999999999999]
["(b) Non-carpeted roads",3,0.31669999999999998,0.63160000000000005]
[]
["(IV) Plant and Machinery"]
["(a) General rate applicable to Plant and Machinery not"]
["covered under Special Plant and Machinery"]
["(i) Plant and Machinery other than continuous process plant not",15,6.3299999999999995E-2,0.18099999999999999]
["covered under specific"]
["(ii) Continuous process plant for which no special rate has been",8,0.1188,0.31230000000000002]
["prescribed under (ii) below"]
["(b) Special Plant and Machinery"]
["(i) Plant and Machinery related to production and exhibition"]
["of Motion Picture Films"]
["1 Cinematograph films – Machinery used in the production and",13,7.3099999999999998E-2,0.20580000000000001]
["exhibition of cinematograph films, recording and reproducing"]
["equipments, developing machines, printing machines, editing"]
["machines, synchronizers and studio lights"]
["2 Projecting equipment for exhibition of films",13,7.3099999999999998E-2,0.20580000000000001]
["(ii) Plant and Machinery used in glass"]
["1 Plant and Machinery except direct fire glass melting furnaces",13,7.3099999999999998E-2,0.20580000000000001]
["– Recuperative and regenerative glass melting furnaces"]
["2 Plant and Machinery except direct fire glass melting furnaces",8,0.1188,0.31230000000000002]
["– Moulds [NESD]"]
["3 Float Glass Melting Furnaces [NESD]",10,9.5000000000000001E-2,0.25890000000000002]
["(iii) Plant and Machinery used in mines and quarries Portable",8,0.1188,0.31230000000000002]
["underground machinery and earth moving machinery used in"]
["open cast mining"]
["(iv) Plant and Machinery used in Telecommunications [NESD]"]
["1 Towers",18,5.28E-2,0.15329999999999999]
["2 Telecom transceivers, switching centres, transmission and",13,7.3099999999999998E-2,0.20580000000000001]
["other network equipment"]
["3 Telecom – Ducts, Cables and optical fibre",18,5.28E-2,0.15329999999999999]
["4 Satellites",18,5.28E-2,0.15329999999999999]
["(v) Plant and Machinery used in exploration, production and"]
["refining oil and gas [NESD]"]
["1 Refineries",25,3.7999999999999999E-2,0.1129]
["2 Oil and gas assets (including wells), processing plant and",25,3.7999999999999999E-2,0.1129]
["facilities"]
["3 Petrochemical Plant",25,3.7999999999999999E-2,0.1129]
["4 Storage tanks and related equipment",25,3.7999999999999999E-2,0.1129]
["5 Pipelines",30,3.1699999999999999E-2,9.5000000000000001E-2]
["6 Drilling Rig",30,3.1699999999999999E-2,9.5000000000000001E-2]
["7 Field operations (above ground) Portable boilers, drilling tools,",8,0.1188,0.31230000000000002]
["well-head tanks, etc."]
["8 Loggers",8,0.1188,0.31230000000000002]
["(vi) Plant and Machinery used in generation, transmission and"]
["distribution of power [NESD]"]
["1 Thermal / Gas / Combined Cycle Power Generation Plant",40,2.3800000000000002E-2,7.22E-2]
["2 Hydro Power Generation Plant",40,2.3800000000000002E-2,7.22E-2]
["3 Nuclear Power Generation Plant",40,2.3800000000000002E-2,7.22E-2]
["4 Transmission lines, cables and other network assets",40,2.3800000000000002E-2,7.22E-2]
["5 Wind Power Generation Plant",22,4.3200000000000002E-2,0.1273]
["6 Electric Distribution Plant",35,2.7099999999999999E-2,8.2000000000000003E-2]
["7 Gas Storage and Distribution Plant",30,3.1699999999999999E-2,9.5000000000000001E-2]
["8 Water Distribution Plant including pipelines",30,3.1699999999999999E-2,9.5000000000000001E-2]
["(vii) Plant and Machinery used in manufacture of"]
["1 Sinter Plant",20,4.7500000000000001E-2,0.1391]
["2 Blast Furnace",20,4.7500000000000001E-2,0.1391]
["3 Coke Ovens",20,4.7500000000000001E-2,0.1391]
["4 Rolling mill in steel plant",20,4.7500000000000001E-2,0.1391]
["5 Basic Oxygen Furnace Converter",25,3.7999999999999999E-2,0.1129]
["(viii) Plant and Machinery used in manufacture of non ferrous metals"]
["1 Metal pot line [NESD]",40,2.3800000000000002E-2,7.22E-2]
["2 Bauxite crushing and grinding section",40,2.3800000000000002E-2,7.22E-2]
["3 Digester Section [NESD]",40,2.3800000000000002E-2,7.22E-2]
["4 Turbine [NESD]",40,2.3800000000000002E-2,7.22E-2]
["5 Equipments for Calcinations [NESD]",40,2.3800000000000002E-2,7.22E-2]
["6 Copper Smelter [NESD]",40,2.3800000000000002E-2,7.22E-2]
["7 Roll Grinder",40,2.3800000000000002E-2,7.22E-2]
["8 Soaking Pit",30,3.1699999999999999E-2,9.5000000000000001E-2]
["9 Annealing Furnace",30,3.1699999999999999E-2,9.5000000000000001E-2]
["10 Rolling Mills",30,3.1699999999999999E-2,9.5000000000000001E-2]
["11 Equipments for Scalping, Slitting, etc. [NSED]",30,3.1699999999999999E-2,9.5000000000000001E-2]
["12 Surface Miner, Ripper Dozer, etc. used in mines",25,3.7999999999999999E-2,0.1129]
["13 Copper refining plant [NSED]",25,3.7999999999999999E-2,0.1129]
["(ix) Plant and Machinery used in medical and surgical operations"]
["[NESD]"]
["1 Electrical Machinery, X-ray and electrotherapeutic apparatus",13,7.3099999999999998E-2,0.20580000000000001]
["and accessories thereto, medical, diagnostic equipments, namely,"]
["Cat-scan, Ultrasound Machines, ECG Monitors, etc."]
["2 Other Equipments",15,6.3299999999999995E-2,0.18099999999999999]
["(x) Plant and Machinery used in manufacture of pharmaceuticals"]
["and chemicals [NESD]"]
["1 Reactors",20,4.7500000000000001E-2,0.1391]
["2 Distillation Columns",20,4.7500000000000001E-2,0.1391]
["3 Drying equipments / Centrifuges and Decanters",20,4.7500000000000001E-2,0.1391]
["4 Vessel / Storage tanks",20,4.7500000000000001E-2,0.1391]
["(xi) Plant and Machinery used in civil construction"]
["1 Concreting, Crushing, Piling Equipments and Road Making",12,7.9200000000000007E-2,0.22090000000000001]
["Equipments"]
["2 Heavy Lift Equipments –"]
["– Cranes with capacity more than 100 tons",20,4.7500000000000001E-2,0.1391]
["– Cranes with capacity less than 100 tons",15,6.3299999999999995E-2,0.18099999999999999]
["3 Transmission line, Tunnelling Equipments [NESD]",10,9.5000000000000001E-2,0.25890000000000002]
["4 Earth-moving equipments",9,0.1056,0.28310000000000002]
["5 Others including Material Handling / Pipeline / Welding",12,7.9200000000000007E-2,0.22090000000000001]
["Equipments [NESD]"]
["(xii) Plant and Machinery used in salt works [NESD]",15,6.3299999999999995E-2,0.18099999999999999]
["(V) Furniture and fittings [NESD]"]
["(a) General furniture and fittings",10,9.5000000000000001E-2,0.25890000000000002]
["(b) Furniture and fittings used in hotels, restaurants and boarding",8,0.1188,0.31230000000000002]
["houses, schools, colleges and other education institutions, libraries,"]
["welfare centres, meeting halls, cinema houses, theatres and"]
["circuses and furniture and fittings let out on hire for used on"]
["occasion of marriages and similar functions"]
["(VI) Motor Vehicles [NESD]"]
["(a) Motor cycles, scooters and other mopeds",10,9.5000000000000001E-2,0.25890000000000002]
["(b) Motor buses, motor lorries, motor cars and motor taxies",6,0.1583,0.39300000000000002]
["used in a business of running them on hire"]
["(c) Motor buses, motor lorries, motor cars and motor taxies",8,0.1188,0.31230000000000002]
["other than those used in a business of running them on"]
["(d) Motor tractors, harvesting combines and heavy vehicles",8,0.1188,0.31230000000000002]
["(e) Electrically operated vehicles",8,0.1188,0.31230000000000002]
["(VII) Ships [NESD]"]
["(a) Ocean-going ships"]
["(i) Bulk Carriers and liner vessels",25,3.7999999999999999E-2,0.1129]
["(ii) Crude tankers, product carriers and easy chemical carriers",20,4.7500000000000001E-2,0.1391]
["with or without conventional"]
["(iii) Chemicals and Acid Carriers"]
["1 With Stainless steel tanks",25,3.7999999999999999E-2,0.1129]
["2 With other tanks",20,4.7500000000000001E-2,0.1391]
["(iv) Liquefied gas carriers",30,3.1699999999999999E-2,9.5000000000000001E-2]
["(v) Conventional large passenger vessels which are used for",30,3.1699999999999999E-2,9.5000000000000001E-2]
["cruise purpose also"]
["(vi) Coastal service ships of all categories",30,3.1699999999999999E-2,9.5000000000000001E-2]
["(vii) Offshore supply and support vessels",20,4.7500000000000001E-2,0.1391]
["(viii) Catamarans and other high speed passenger",20,4.7500000000000001E-2,0.1391]
["for ships or boats"]
["(ix) Drill ships",25,3.7999999999999999E-2,0.1129]
["(x) Hovercrafts",15,6.3299999999999995E-2,0.18099999999999999]
["(xi) Fishing vessels with wooden hull",10,9.5000000000000001E-2,0.25890000000000002]
["(xii) Dredgers, tugs, barges, survey launches and other",14,6.7900000000000002E-2,0.19259999999999999]
["similar ships used mainly for dredging"]
["(b) Vessels ordinarily operating on inland waters"]
["(i) Speed boats",13,7.3099999999999998E-2,0.20580000000000001]
["(ii) Other vessels",28,3.39E-2,0.10150000000000001]
["(VIII) Aircrafts or Helicopters [NESD]",20,4.7500000000000001E-2,0.1391]
["(IX) Railway siding, locomotives, rolling stocks,",15,6.3299999999999995E-2,0.18099999999999999]
["tramways and railway used by concerns, excluding railway"]
["(X) Ropeway structures [NESD]",15,6.3299999999999995E-2,0.18099999999999999]
["(XI) Office equipments [NESD]",5,0.19,0.45069999999999999]
["(XII) Computers and data processing units [NESD]"]
["(a) Servers and networks",6,0.1583,0.39300000000000002]
["(b) End user devices, such as, desktops, laptops, etc.",3,0.31669999999999998,0.63160000000000005]
["(XIII) Laboratory equipment [NESD]"]
["(a) General laboratory equipment",10,9.5000000000000001E-2,0.25890000000000002]
["(b) Laboratory equipments used in education institutions",5,0.19,0.45069999999999999]
["(XIV) Electrical Installations and Equipment [NESD]",10,9.5000000000000001E-2,0.25890000000000002]
["(XV) Hydraulic woks, pipelines and sluices [NESD]",15,6.3299999999999995E-2,0.18099999999999999]
[]
["taxguru.in "]