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What is the rate of depreciation of books for the engineering college library.

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Dear Sri Ramakrishnan, R.

For Audit purpose, annual depreciation rates for general books is 6.33% However for annual publications (like Year Book) it is 100% 

For Journals with Annual Cumulation the rate is 100%

As I presume Engineering books are also no exception. Still, you can ask your Internal Auditor for further clarification.

It should vary from subject to subject in the field of Engineering. What you are talking about is the "Obsolescence of Literature" in Engineering? You need to check LISA if any worthwhile research has been done on this.

Dear Sri Siddharth

Thank you for the valuable information. It would be a great help for me if you could send the proof of given depreciation rates.

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