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FULL ACCOUNTING
2. ANNEX NO 1 TO ACT NO LXXXI OF 1996
List of description keys
I. BUILDINGS
THE NATURE OF THE BUILDING
1. Made of durable construction
2. From a medium-durability structure
3. From a short-life structure
Classification of buildings according to technical criteria within the listed groups:
Ascending (vertical load-
NAME OF THE GROUP
bearing) structure
Concrete and reinforced
LONG-LASTING STRUCTURE
concrete, burnt brick,
stone, blast-furnace slag
and steel construction
Light steel and other
metal structures, gas
silicate structures,
MEDIUM-DURABILITY
bauxite-concrete
STRUCTURE
structures, tuff and cinder
block structures, sawn
timber structures, adobe
walls on insulated
foundations
Sectional and plank
SHORT-LIFE STRUCTURE
construction, adobe wall
construction, temporary
brickwork
The nature of the building should be determined on the basis of the shorter of the three criteria.
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DEPRECIATION
RATE %
2,0
3,0
6,0
Horizontal load-bearing
structure (intermediate
Infill (non load-bearing)
and roof slab, or combined
masonry
load-bearing, space-
barrier roof structure)
Prefabricated and
Brick, block, panel, masonry,
monolithic reinforced
sheet metal, glass concrete
concrete between steel
and profiled glass
girders and vaulted slab
Timber frame (covered dense
beams), matra slab, light steel
Asbestos, plastic and other
slab or combined steel roof
curtain wall
structure with light infill
elements
Particle board, sheet metal Serphed plaster and other
pressed into sheet metal simple wall slabs
frame
The depreciation of machinery and equipment used in building services can be calculated independently of the building,
using the depreciation rates given for the machinery.

The description of the process machinery and equipment installed in the building and of the lines serving them shall be
established independently of the building, on the basis of the description keys given for the machinery or lines.

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 II. PLANTS

THE NATURE OF THE BUILDING DEPRECIATION

RATE %

Industrial building 2,0

Agricultural building 3,0

of which: independent support system 15,0

Melioration 10,0

For a taxpayer engaged in agricultural activities, the access

5,0
road and the service road

Public transport railways and ancillary structures, including

4,0
sidings

Other railway structures (suburban railway, tramway,

7,0
metro railway, etc.)

Water construction 2,0

Bridge 4,0

Electrical wiring, including telecommunications network

8,0
wiring

Oil and gas pipelines, gas pipelines 6,0

Steam, hot water and thermal water pipelines, natural gas

10,0
pipelines, thermal wells

Road tramway and trolleybus overhead contact lines 25,0

Other, all other wires 3,0

of which: water utility pipelines 2,0

Tunnels and underground structures (excluding mining

1,0
structures)

Investment in a foreign (rented) property 6,0

Building exclusively for film and video production 15,0

All other buildings 2,0

Land improvement: construction of water management works in arable land, gardens, orchards, vineyards, grassland and
woodland, other than inland, for the purpose of agricultural land use, soil improvement with a duration of at least 6 years

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and land consolidation works.

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 III. PUBLICATION

PLANTATION GROUPS DEPRECIATION

RATE %
Group 1: apples, pears, quince, naspolya, cherries, sour
6,0
cherries, plums, grapes, vineyards, almonds, hazelnuts

Group 2: peaches, apricots, caraway, caraway, currants,

10,0
hops, orchard, grassland

Group 3: asparagus, raspberries, blackberries, horseradish 15,0

Group 4: nuts, chestnuts 4,0

Group 5: other plantation 5,0

The support system for plantations is not a separate tangible asset but an accessory, and is therefore accounted for at the
same depreciation rate as the plantation, while the land and the fence are treated as separate tangible assets.

IV. MACHINERY, EQUIPMENT, INSTALLATIONS, VEHICLES, BREEDING ANIMALS *

a) * tangible fixed assets subject to a 33 percent rate

1. From HS 8456 to 8465, 8479, machines and apparatus, program-controlled, numerically controlled.

2. Of HS 8443 31, 8443 32, 8471 8528 42; 8528 52, 8530, 8537, control and general purpose computing machinery and
equipment.

3. From HS Chapters 84 and 85, industrial robots.

4. From HS 9012, 9014 to 9017, 9024 to 9032, special instruments for transmission, special industrial testing instruments
and special measuring and testing instruments operating on complex principles.

5. HS 8470, 8472.

6. HS subheadings 8419 11, 8541 40.

7. From HS 8402, 8403, 8416, 8417, fluidised-bed coal-fired combustion plants and heat generators using
combustion of wet agricultural and forestry by-products.

8. Of HS heading 8417 80 70 and of heading 8514, equipment for the destruction, processing, decontamination or recycling of
waste.

9. HS subheading 8421 21.

10. Equipment for the separation or filtration of pollutants of HS 8419, 8421.

11. HS subheadings 8421 31, 8421 39.

12. From HS h e a d i n g 8419 20 and medical laboratory instruments for medical use from HS headings 9018 to 9022.

b) * tangible fixed assets subject to the 20 percent rate

From HS 8701 vehicles and HS 8702 to 8705, 8710, 8711.

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c) * tangible fixed assets subject to a rate of 14.5 percent

All other tangible fixed assets not listed in (a) to (b) and (d) to (e).

d) * tangible fixed assets subject to a 10% rate

Machinery, technical equipment and vehicles directly used in the waste sector.

e) * tangible fixed assets subject to 7% rate

Machinery, equipment and installations forming a component or accessory part of a water utility as defined in Act CCIX of
2011 on Water Utility Services (hereinafter referred to as the Water Utility Services Act), with the exception of system-
independent water utility elements as defined in the Water Utility Services Act.

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