How long is the depreciation life of sanitary napkin production line

Article 60 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China*** and the People's Republic of China stipulates that, unless otherwise provided by the competent departments in charge of finance and taxation of the State Council, the minimum number of years for calculating depreciation of fixed assets shall be as follows:

(1) For houses and buildings, 20 years;

(2) For airplanes, trains, vessels, machines, machinery and other production equipment, for 10 years;

(iii) apparatus, tools, furniture, etc., related to production and business activities, for 5 years;

(iv) means of transportation other than airplanes, trains and ships, for 4 years;

(v) electronic equipment, for 3 years.

The depreciable life of machinery for production is based on 10 years, so the depreciable life of the production line is 10 years.