Shift based Depreciation


Can anybody let me know what is Shift based depreciation?


Sathish kumar

i think Depreciation is per year calculation /month calculation

can u plz explain clearly !!!


Thanks for the reply.

Even I do not know what is Shift based depreciation. To know the answer only I posted this query in this group.

My query is, as per you if it is Monthly or yearly depreciation then what is the difference between a normal depreciation and Shift based depreciation & are the both same.?


Sathish kumar

Shift depreciation is used where assets are used in multiple shifts in a day (as opposed to being used only in one shift). The Indian laws allow depreciation to be calculated based on the shifts in which the asset was used as opposed to the days; typically the depreciation on shift basis is accelerated as compared to the normal ones based on days. Hope it clarifies.