{"id":179,"date":"2020-06-16T04:51:45","date_gmt":"2020-06-16T04:51:45","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=179"},"modified":"2025-01-30T10:55:45","modified_gmt":"2025-01-30T10:55:45","slug":"depreciation-impact-on-plant-and-machinery-during-lockdown","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/depreciation-impact-on-plant-and-machinery-during-lockdown\/","title":{"rendered":"Depreciation Impact on Plant and machinery during Lockdown"},"content":{"rendered":"\r\n<p class=\"has-medium-font-size\"><strong>CSR (Corporate Social Responsibility) utilisation advisory<\/strong><\/p>\r\n\r\n\r\n\r\n<p>As per section 135 of the Companies Act, 2013 certain companies are required to spent money in CSR Activities, company can spent money either<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>Directly ( itself by the company)<\/li>\r\n\r\n\r\n\r\n<li>Through a third party i.e \u00a0trust, societies etc. \u00a0engaged in wlefare activities.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p>In case where a company transfer the CSR fund to third party i.e. trust, Society, section 8 companies for public welfare, all such companies should obtain an independent practitioner&#8217;s report on utilisation of such CSR funds from the auditor\/ CA in practice of third party. <br \/>The auditor\/ CA in practice of third party is advised that they should issue utilisation certificate only after verifying that third party has spent the funds only for activities allowed in Section 135 of Companies Act, 2013 read with schedule VII to the act and related regulations in accordance with Guidance note on reports or certificates for special purpose issued by ICAI.<\/p>\r\n\r\n\r\n\r\n<p>Advisory issued by ICAI date May 29, 2020. For Report and format refer link:- <a href=\"https:\/\/csr.icai.org\/announcement\/\">https:\/\/csr.icai.org\/announcement\/<\/a><\/p>\r\n\r\n\r\n\r\n<p class=\"has-medium-font-size\"><strong>Depreciation Impact on Plant and machinery laying idle as a result of Government announcement of Lockdown:<\/strong>&#8211;<\/p>\r\n\r\n\r\n\r\n<p>1st case of COVID-19 in India was reported dated January 30, 2020 and as a precautionary step government announced Lockdown from March 23, 2020 , as a result of lockdown all the plants were closed and idle during the lockdown period.\u00a0 Question arise:- Can Entity claim Depreciation during lockdown period?\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n<p>Depreciation is a measure of the wearing out, consumption or other loss of value of a depreciable asset arising from use, effluxion of time or obsolescence through technology and market changes, therefore, the asset is continued to be depreciated even if it remains idle. Moreover, the useful life of an asset encompasses the entire time during which it is available for use and, therefore, the same should be depreciated over its entire useful life regardless of whether during that time it is in use or it is idle. \u00a0<\/p>\r\n\r\n\r\n\r\n<p>AS per Para 55 of Ind AS 16 state the Depreciation of an assets begins when it is available for use and depreciation should be continue untill the assets fully depreciated or it is \u00a0classified as \u201cAssets held for sale\u201d.<\/p>\r\n\r\n\r\n\r\n<p>In view of the above, if and Assets remain idle during lockdown due to COVID-19 should continue to depreciate\u00a0irrespective of method of depreciation i.e. straight line method or W.D.V. where the method of depreciation \u201cNo. of unit Production method\u201d depreciation can be zero if there is no production during the that particular period. Further if the idle time during the reporting period is material appropriate, as per para 79(a) of Ind As 16 carrying amount of temporarily idle PPE required to be disclosed.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-medium-font-size\"><strong>Advisory for Listed Entities to disclose material Impact of COVID-19.<\/strong><\/p>\r\n\r\n\r\n\r\n<p>As a result of lockdown SEBI has granted\u00a0 several relaxation\u00a0 to listed entities in terms of timelines for filling of various reports under LODR regulations. Covid-19 lockdown was beyond the control of entity, and almost all the industries were closed except few i.e. Pharma, Essential item industries, \u00a0and as a result of Lockdown operations of entities are impacted, hence it is important for listed entities to disclose lockdown impact to its stakeholders.<\/p>\r\n\r\n\r\n\r\n<p>Existing Clause 6 of para B of Part A of Schedule III of LODR require to disclose material impact of events like disruption of operation of one or more units due to natural calamity, force majeure, strike, lockouts, etc.<\/p>\r\n\r\n\r\n\r\n<p>It is observed by the regulators that listed entities were not disclosing proper impact of lockdown and \u00a0disclosing only limited information like plant was shut down and some entities provided information about action taken towards sanitization, safety, mask, etc. which is not sufficient for knowledge of stakeholders.<\/p>\r\n\r\n\r\n\r\n<p>To avoid any confusion, SEBI issued advisory to listed entities to disclose material impact on entity i.e. Material impact on Business,\u00a0 ability to maintain Business ( Cash Flow) , Schedule of restarting of Plants if shutdown, Impact on Supply chain, Impact on Internal Control etc. For Advisory issued by SEBI, refer ink:- <a href=\"https:\/\/www.sebi.gov.in\/legal\/circulars\/may-2020\/advisory-on-disclosure-of-material-impact-of-covid-19-pandemic-on-listed-entities-under-sebi-listing-obligations-and-disclosure-requirements-regulations-2015_46688.html\">https:\/\/www.sebi.gov.in\/legal\/circulars\/may-2020\/advisory-on-disclosure-of-material-impact-of-covid-19-pandemic-on-listed-entities-under-sebi-listing-obligations-and-disclosure-requirements-regulations-2015_46688.html<\/a><\/p>\r\n<p>&nbsp;<\/p>\r\n<p><span data-sheets-root=\"1\">You might also be interested in : <a class=\"in-cell-link\" href=\"https:\/\/www.rnm.in\/\" target=\"_blank\" rel=\"noopener\">Consultancy Firm in India<\/a> | <a class=\"in-cell-link\" href=\"https:\/\/www.rnm.in\/about-us\" target=\"_blank\" rel=\"noopener\">Audit Firms in India<\/a> | <a class=\"in-cell-link\" href=\"https:\/\/www.rnm.in\/indirect-tax-service\" target=\"_blank\" rel=\"noopener\">GST Consulting<\/a><\/span><\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>CSR (Corporate Social Responsibility) utilisation advisory As per section 135 of the Companies Act, 2013 certain companies are required to spent money in CSR Activities, company can spent money either In case where a company transfer the CSR fund to third party i.e. trust, Society, section 8 companies for public welfare, all such companies should obtain an independent practitioner&#8217;s report [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[17,14],"tags":[71,24,25],"class_list":["post-179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assurance","category-general","tag-assurance","tag-csr","tag-statutory-audit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Depreciation during lockdown: What you need to know<\/title>\n<meta name=\"description\" content=\"This article explains the impact of the lockdown on depreciation, and provides tips for ensuring that you are compliant with the law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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