This circular provides updated instructions for the Employees Provident Fund Organisation (EPFO) regarding the compilation of the Schedule of Fixed Assets. It outlines revised sub-heads for asset classification and updated depreciation rates aligned with the Financial Year 2025-26. The document details explanatory notes for asset valuation, depreciation calculation methods, and the treatment of fixed asset transfers between regions. It also specifies the categorization of various office assets, including furniture, machinery, computer hardware, and infrastructural assets. All offices are required to compile their fixed asset details according to these revised guidelines.

This circular provides updated instructions for the Employees Provident Fund Organisation (EPFO) regarding the compilation of the Schedule of Fixed Assets. It outlines revised sub-heads for asset classification and updated depreciation rates aligned with the Financial Year 2025-26. The document details explanatory notes for asset valuation, depreciation calculation methods, and the treatment of fixed asset transfers between regions. It also specifies the categorization of various office assets, including furniture, machinery, computer hardware, and infrastructural assets. All offices are required to compile their fixed asset details according to these revised guidelines.