How is PP&E in Ind AS-16 Property Plant and Equipment accounted for? How is depreciation allocated?

For accounting, PPE, Include the asset's purchase price and any associated taxes, as well as the construction expenses, if any, import tariffs, freight and handling, site preparation, and installation charges, in the cost of an item when recording it in PP&E.

Depreciation is a consistently-applied charge that is intended to reflect the use of an asset over time. As per Ind As 16 depreciation amount of an asset shall be allocated on a systematic basis over its useful life.