- Group 1 (buildings) - 5%
- Group 2 (transport vehicles, office equipment, electric appliances, information network systems including computers) - 25%
- Group 3 (all other assets) - 15%.
Intangibles may be depreciated by using the straight line method for the period of useful asset life but not longer than 10 years. For newly purchased Group 3 assets accelerated depreciation is allowed during a seven year period by election. The value of fixed assets is subject to automatic re-valuation if the quarterly official inflation index exceeds 102.5.
(Resolution of the Cabinet of Ministers of Ukraine û 1075 dated 6 September 1996.)
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