Diesel tanks, fuel dispensers are not fixed assets, should be depreciated, according to how much residual value, depreciated over several years?

Diesel tanks, fuel dispensers are fixed assets, the residual value of 5% or less, set by the enterprise itself, depreciated over 10 years. Fixed assets depreciation of the State Council, the competent financial and taxation authorities provide otherwise, the minimum depreciation of fixed assets are calculated as follows: (a) houses, buildings, 20 years; (b) aircraft, trains, ships, machines, machinery and other production equipment, 10 years; (c) and production and business activities related to the appliances, tools, furniture, etc., for 5 years; (d) aircraft, trains, ships other than the means of transportation, for 4 years; (e) electronic equipment, for 3 years.