[LIS-Forum] Depreciation value of library books and journals

Dear All, Can anybody confirm about the depreciation value of books and journals in the library for calculating the asset value. Please refer point no. 9 in the below link. https://www.incometaxindia.gov.in/charts%20%20tables/depreciation%20rates.ht... With Regards, Vinod Kumar Mishra, Assistant Librarian, Biju Patnaik Central Library (BPCL), NIT Rourkela, Sundergadh-769008, Odisha, India. Mob:91+9439420860 Website: http://mishravk.com/ ORCID ID: http://orcid.org/0000-0003-4666-7874 *"Spiritual relationship is far more precious than physical. Physical relationship divorced from spiritual is body without soul" -- Mahatma Gandhi*