3.5.4 Simplified amortization table
|
Group |
Asset-related elements |
Maximum linear coefficient (%) |
Maximum period (years) |
|---|---|---|---|
|
1 |
Buildings and similar |
3 |
68 |
|
2 |
Installations, furniture, goods and rest of the tangible fixed assets |
10 |
20 |
|
3 |
Machinery |
12 |
18 |
|
4 |
Transportation elements |
16 |
14 |
|
5 |
Equipment for information processing, and computer systems and programs |
26 |
10 |
|
6 |
Chattels and tools |
30 |
8 |
|
7 |
Bovine, porcine, ovine and caprine stock |
16 |
14 |
|
8 |
Horse cattle and non-citric fruit trees |
8 |
25 |
|
9 |
Citric fruit trees and vineyards |
4 |
50 |
|
10 |
Olive grove |
2 |
100 |