The Depreciation Formula and the useful life is being provided in Schedule II of Companies Act, 2013 to calculate the rate of depreciation as per Companies act.
source https://www.caclubindia.com/articles/calculation-of-depreciation-as-per-companies-act-2013-47549.asp
source https://www.caclubindia.com/articles/calculation-of-depreciation-as-per-companies-act-2013-47549.asp
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