Construction

Commercial and industrial buildings, garages, workshops and sheds …….. 5%

Processing cabins …………………………………………………………………………….. 5%

Dam waterfall installations ………………………………………………………………… 5%

Factories …………………………………………………………………………………………. 5%

Dwelling houses ………………………………………………………………………………. 5%

Lime-kilns and plaster ………………………………………………………………… 10%

Electric furnaces ………………………………………………………………………… 10%

Temporary or demountable buildings ……………………………………………….. 20%

Stationary and fixed Equipment

Steam – boilers ……………………………………………………………………………….10%

Concrete tank …………………………………………………………………………………… 5%

Electric-power transmission-lines:

* permanent …………………………………………………………………………………… 15%

* temporary …………………………………………………………………………………… 20%

Paper and cotton machines ………………………………………………………….. 10%

Oil refining equipment (reforming, visbreaking and distilling

equipment) …………………………………………………………………………………….. 10%

Hydraulic presses …………………………………………………………………………… 10%

Compressor presses ………………………………………………………………………… 10%

Heavy-oil engine ……………………………………………………………………………. 10%

Oil tanks ……………………………………………………………………………………….. 10%

Heavy and high voltage transformers ………………………………………………… 10%

Turbines and steam machines …………………………………………………………… 10%

Mobile equipment

Kneading machines and mixers ………………………………………………………… 15%

Excavators …………………………………………………………………………………….. 15%

Tanks, brewery distilling and verification tanks …………………………………. 10%

Wood-cutting equipment …………………………………………………………………. 20%

Purification and titration equipment ………………………………………………….. 10%

Rolling and spinning appliances ………………………………………………….. 10%

Lightwheight machines, lathes, slotting machines, planers and

drilling-machines ……………………………………………………………………………. 20%

Factory equipment, including machine-tools ……………………………………… 20%

Hammers tires ……………………………………………………………………………….. 20%

Perforators …………………………………………………………………………………….. 20%

Hand tools known as small tools …………………………………………………….. 100%

Transportation equipment

Carts……………………………………………………………………………………………… 25%

Naval and air equipment ………………………………………………………………….. 20%

Transport barrels (beer, wine) ………………………………………………………….. 20%

Metallic transport drums ……………………………………………………………… 20%

Containers ……………………………………………………………………………………… 25%

Locomotive equipment:

* Light equipment used in towns ……………………………………………………. 25%

* Light equipment for rental and driving schools …………………………. 33.33%

Heavy or used in the bush …………………………………………………………… 33.33%

Tractors ……………………………………………………………………………………. 20%

Tractors used in forest exploitation ………………………………………………. 33.33%

Port handling equipment:

* Freight-elevators ……………………………………………………………………….. 20%

* Large cranes ……………………………………………………………………………… 10%

* Self-propelling cranes ……………………………………………………………….. 10%

* Railways …………………………………………………………………………………….. 5%

* Trucks ………………………………………………………………………………………… 5%

Railway Lines

Rails ……………………………………………………………………………………………….. 5%

Wood sleepers …………………………………………………………………………….. 6.67%

Double block sleepers ………………………………………………………………………. 5%

Steel sleepers …………………………………………………………………………………… 5%

Ballast …………………………………………………………………………………………… 10%

Platform ………………………………………………………………………………………….. 5%

Leased Lines ……………………………………………………………………………………. 1%

Passenger carriages ………………………………………………………………………….. 5%

Line-side structures

Culverts- box drains- road beds- earth structures ……………………………… 6.67%

Bridges, Tunnels – Viaducts ……………………………………………………………… 5%

Level crossings ………………………………………………………………………………… 5%

Leased line-side structures ………………………………………………………………… 2%

Locomotives

Purchase of new engines or engines below 10 years …………………………….. 5%

Rehabilitation

Body of the engine …………………………………………………………………………… 5%

Diesel engines …………………………………………………………………………………. 5%

Traction engines ………………………………………………………………………………. 5%

Complete overhaul of CC engines …………………………………………………. 8.33%

Complete overhaul of BB engines ……………………………………………….. 12.55%

Partial overhaul of CC engines …………………………………………………….. 16.67%

Partial overhaul of BB engines …………………………………………………………. 25%

Second-hand rail cars …………………………………………………………………… 10%

Road engines …………………………………………………………………………………… 5%

Other equipment used for railway activities

Radio equipment and modems …………………………………………………………. 15%

Antennas, beams and level crossing signs …………………………………………. 20%

Leased telecommunications and flagging equipment ……………………………. 5%

Passenger transport vehicles ……………………………………………………………… 5%

Goods transport carriages ………………………………………………………………….. 5%

Furniture and Fittings and other equipment

Furniture and fittings and other equipment ………………………………………… 10%

Office-furniture and others …………………………………………………………… 10%

Data-processing equipment ……………………………………………………………… 25%

Reproduction equipment …………………………………………………………….. 33.33%

Special Depreciation

Fishing equipment

Fishing vessels ……………………………………………………………………………….. 15%

Hotels, bars, restaurants

Glassware, plates and dishes, kitchen utensil ……………………………………… 50%

Linen ……………………………………………………………………………………… 33.33%

Silverware ……………………………………………………………………………………… 20%

Decoratives ……………………………………………………………………………………. 20%

Carpets, curtains and dyeing materials ………………………………………………. 25%

Fridges and air-conditioners …………………………………………………………….. 25%

Cookers …………………………………………………………………………………………. 20%

Plastic materials (moulding)

Moulds ……………………………………………………………………………………… 33.33%

Pre-heaters or stoves ……………………………………………………………………….. 20%

Pelletizers ……………………………………………………………………………………… 20%

Injection press ……………………………………………………………………………….. 20%

Light shaping machines: Metallizing machines ………………………………….. 20%

Welding machines and cutters …………………………………………………………. 20%

Crushing presses …………………………………………………………………………….. 10%

Gelling and plastification machines ………………………………………………….. 20%

Transfer press ………………………………………………………………………………… 10%

Equipment using chemicals

Washers and mixers ……………………………………………………………………….. 20%

Recycling appliances ………………………………………………………………………. 20%

Bleaching appliances ………………………………………………………………………. 20%

Cooking appliances ……………………………………………………………………….. 20%