Useful life of fixed assets

I. Useful life of fixed assets (a) the general equipment part of the general equipment classification depreciable life 1. machinery and equipment 10-14 years 2. power equipment 11-18 years 3. conduction equipment 15-28 years 4. power transmission equipment 6-12 years 5. automation and instrumentation automation and semi-automation control equipment 8-12 years electronic computers 4-10 years General test equipment 7-12 years 6. industrial furnaces 7-13 years 7. tools and other production equipment 9-14 years 8. non-production equipment and appliances 18-22 years equipment tools, television, photocopiers, writing machines, textbooks and other equipment, tools, television sets, copying machines, textbooks and other equipment. 6. industrial furnaces and kilns 7 to 13 years 7. tools and other production equipment 9 to 14 years 8. non-production equipment and appliances 18 to 22 years equipment and tools, televisions, photocopiers, word processors 5 to 8 years (b) Specialized equipment part of the professional equipment classification depreciable life 9. special equipment for the metallurgical industry 9 to 15 years 10. special equipment for the electric power industry Power generation and heating equipment 12 to 20 years Transmission lines 30 to 35 years Distribution lines 14 to 15 years 30 to 35 years Distribution lines 14 to 16 years Transformer and distribution equipment 18 to 22 years Nuclear power generation equipment 20 to 25 years 11. Machinery industry equipment 8 to 12 years 12. Petroleum industry equipment 8 to 14 years 13. Chemical and pharmaceutical industry equipment 7 to 14 years 14. Electronic instrumentation and telecommunication equipment 5 to 10 years 15. Building materials industry equipment 6 to 12 years 16. Textile and light industry equipment 8 to 12 years 16. Textile, light industry equipment 8 to 14 years 17 Mining, coal and forest industry equipment 7 to 15 years 18 Shipbuilding industry equipment 15 to 22 years 19 Nuclear industry equipment 20 to 25 years 20 Public utilities enterprises special equipment Water 15 to 25 years Gas 16 to 25 years (C) housing, buildings part of the housing, building classification Depreciable life 21 Housing Production housing 30-40 years Corroded production buildings 20-25 years Strongly corroded production buildings 10-15 years Non-production buildings 35-45 years Simple houses 8-10 years 22. buildings 45-55 years Other buildings 15-25 years Second, according to the provisions of the tax law, computer equipment, unless otherwise specified, the depreciable life is determined in accordance with the number of years is not shorter than 5 years.