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 |