Any one can help me by giving the % of depreciation usually charging for the below Accounts 1)-Computer & Allied Items 2)-Machinery 3)-Vehicles?

These depreciation rates will generally be outlined by the Chartered body of Accounts & Finance in your employed country. The Governing body will generally outline the maximum time frame over which all assets can be depreciated. However, as a common practice, most governing bodies will outline a 50% depreciation charge over computers and allied items (2-3 years max) , vehicles 20 % ( 5 years max) , Machinery 10-12.5% (8-10) years max. You may want to check with your local governing body for the maximum limit they have set in your country

1. computer & allied items  :..5%
2. machinery  :7.5%
3. vehicles   :%

thanks for the invitation

i agree with Mr Faraz answer

1) computer & Allied Items - 20%

2) Machinery - 5%

3) Vehicle - 10%

above is just in general, but varies  Industry to Industry

Most importantly rate of depreciation is dependent on the estimated life of the asset.

Example: If you calculate depreciation @20% PA on vehicles i.e. 5 yrs estimated useful life

Here you are estimating that the vehicle will last for 5 Years but actually it is dependent on its usage.

Certain parameters should be taken into consideration before we finalize estimated life.

1) No of kms vehicle is expected to run

2) Maximum No of kms vehicle is expected to run during its estimated life

Proper estimation results proper depreciation charge rather than common pre-determined rates of depreciation which could not be the same for all firms.

Similarly you have to take certain parameters in case of other assets also.

Depreciation charge should reflect the pattern of consumption of economic benefit from the use of asset.

I have answered for computers only.For other items Sch 14 (in India) has to be referred.

It is depend upon your country Law(commercial portion)