|Balance group a (office machinery, etc.)||30 %|
|Balance group b (acquired commercial value)||20 %|
|Balance group c (road trains, lorries, buses, vans, etc.)*||24 % /30 %|
|Balance group d (cars, machinery and fixtures and fittings, etc.)||20 %|
|Balance group e (ships, rigs, etc.)||14 %|
|Balance group f (aircraft, helicopters)||12 %|
|Balance group g (plant for the transmission and distribution of electrical power and electrotechnical equipment in power enterprises)||5 %|
|Balance group h (buildings and installations, hotels, etc.) **||4 (6/10/20) %|
|Balance group i (commercial buildings)||2 %|
|Balance group j (technical installations in commercial buildings and other industrial buildings)||10 %|
* The ordinary depreciation rate for balance group c is 24 percent, with a higher rate of 30 percent for fully electric vans.
** Livestock buildings in the agriculture sector can be depreciated at the higher rate of 6 percent.
Buildings with such a basic construction that the period of use must be assumed to not exceed more than 20 years can be depreciated at the rate of 10 percent. The 10 percent rate also applies to facilities where the period of use must be assumed to not exceed more than 20 years.
Costs incurred while establishing fruit fields and berry fields can be depreciated in the same manner, with respectively 10 percent and 20 percent per year.