Fixed assets for the calculation of depreciation of the minimum years for houses, buildings, 20 years; airplanes, trains and other production equipment, such as 10 years; electronic equipment for 3 years, etc.. Fixed assets to calculate the depreciation of the minimum years (a) houses, buildings, 20 years; (b) aircraft, trains, ships, machines, machinery and other production equipment, 10 years; (c) and production activities related to appliances, tools, furniture, etc., for 5 years; (d) aircraft, trains, ships, other means of transportation, for 4 years; (e) electronic equipment, 3 years.
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