Any assets even if it is not in used has to be depreciated ?

Depreciation:

Depreciation expense per period is an estimate, rather than the asset's actual value loss, because predicting the latter is too time-consuming and not useful enough to warrant its high costs. Depreciation methods used to calculate depreciation expense per period do not attempt to perfectly represent an asset's actual pattern of value loss, but instead approximate it.

Unused Assets:

Since depreciation is not meant to perfectly replicate an asset's actual pattern of value loss, but instead to approximate said pattern across the whole of the asset's useful lifespan, the asset's not being used for one or two periods should not change how it is depreciated. In most cases, unused assets should continue to be depreciated, as there are sources of depreciation other than wear and tear incurred through usage, including obsolescence, depletion, and expiration.

Discontinued Assets:

Discontinued assets are those which the business has stopped using and has no intention of using ever again. Discontinued assets are different from unused assets in that the business has deemed them either too impaired, obsolete, or useless for whatever reason. All discontinued assets are unused assets, but not all unused assets have been discontinued.

Accounting For Discontinued Assets:

In most cases, discontinued assets are considered either in the process of being disposed of by the business or have already been disposed of. Such assets are treated in the same manner as any other asset that has become useless to the business. If they are sold for scrap, then the proceeds are compared to their estimated proceeds, and either a gain or a loss on disposal is recorded. If they are simply scrapped, then the assets only have their values written to zero.

Yes. Potentiality of an asset is considered not actual use.

in my point of view the assets which is not in operation in busniess not depreciated

Yes because fixed assets are depreciated based on its estimated usefull life.

Yes.

YES!

Use is irrelevant.  You depreciate an asset according to the market value of the asset which may or may not be influenced by its use.

Yes, it has to be, by the passage of the time the value of assets decreased.A car cost in year2010 will not be the same next year .The actual cost as per market value should be estimated and the difference you have to put in depericiation account.Depends upon the nature of asset some of them depericated at high rate & some are less.Computer is an example which depericiation calculated at high value either in use or not because of swift upgraded technology coming in the market.

There are two accounting principles that matters when it comes to depriciation;

1. Historical cost - this means that an asset will be depriciated using the original cost or the purchase price.

2. Matching principle - this principle requires that a company must "match" expenses with related revenues earned during a specied period or accounting cycle.

So, based on the aboved principles any assets that are not used immediately or in a given financial year does not conform to matching principle. Hence, no need to record depriciation expenses if the assets does not generate productivity or revenues. The purchase date is irrelevant. The timing date of actually using the asset matters.

If any assets are in balance sheet, it should be depreciated irrespective of is it using currently or not. If you feel those assets are not required no more for an establishment either it should be depreciated fully before its life period by passing the resolution by management boar or it should be sold out. Any assets have the book value as per books of accounts, it can't stop from depreciated as per existing accounting norms.