Article 25 of Guo Shui Fa (2000) No. 084 "Unless otherwise specified, the minimum years for depreciation of fixed assets are as follows:
1. 20 years for buildings;
2. 10 years for trains, ships, machinery, machines, and other production equipment;< /p> 3. 5 years for electronic equipment and means of transportation other than trains and ships, as well as apparatus, tools, and furniture related to production and business.
3. 5 years for electronic equipment and means of transportation other than trains and ships, as well as apparatus, tools, and furniture related to production and business.