GuestComponent Depreciation
Source: Ind AS 16 (summary)
Each part of an item of property, plant and equipment whose cost is significant to the total cost is depreciated separately. The depreciation method, useful life and residual value are reviewed at least at each financial year end, and any change is accounted for as a change in estimate.
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About Accounting
Accounting principles in short, plain-language summaries: double entry, accrual, going concern and prudence, then Ind AS topics such as inventories, cash flows, events after the reporting period, income taxes, property, plant and equipment, employee benefits, government grants and foreign currency.