P 1 19- 125
When calculating taxable income, it is allowed to deduct the depreciation of fixed assets calculated by enterprises according to regulations. However, the following fixed assets shall not be depreciated:
(1) Fixed assets other than houses and buildings that have not been put into use;
(2) Fixed assets leased in the form of operating lease;
(3) Fixed assets leased by means of financial leasing;
(4) Fixed assets that have been fully depreciated and continue to be used;
(5) Fixed assets unrelated to business activities;
(6) Separate valuation of land recorded as fixed assets;
(seven) other fixed assets that cannot be deducted from depreciation.