If a piece of machinery is still in use and still productive, the person who would say it should not be counted in depreciation is an Economist.
In economics, an asset should only be depreciated when it can no longer produce goods and services.
In this case, the asset is till producing and is still very much in use. An economist would therefore recommend against counting this machinery in depreciation.
Find out more on views of economists at https://brainly.com/question/10564789.