Life is for fixed assets, the financial system clearly stipulates the life of all types of fixed assets:
A. General equipment
General equipment classification depreciable life
1. machinery and equipment 10 to 14 years
2. power equipment 11 to 18 years
3. Conduction equipment 15 to 28 years
4. dynamic transmission equipment 6 to 12 years
5. automation control and instrumentation automated, semi-automated control equipment 8 to 12 years electronic computers 4 to 10 years
general testing equipment 7 to 12 years
6. industrial furnaces and kilns 7 to 13 years
7. tools and other production appliances 9 to 14 years
8. Non-production equipment and appliances 18 to 22 years
Equipment tools, televisions, photocopiers, word processors 5 to 8 years
II. Specialized equipment section
Specialized equipment classification Depreciable life
9. Specialized equipment for metallurgical industry 9 to 15 years
10. Specialized equipment for electric power industry Power generation and heating equipment 12-20 years Transmission lines 30-35 years Distribution lines 14-16 years Transformer and distribution equipment 18-22 years Nuclear power generation equipment 20-25 years
11. Specialized equipment for the machinery industry 8-12 years
12. Specialized equipment for the petroleum industry 8-14 years
13. Specialized equipment for the chemical and pharmaceutical industries 7-14 years
14. Specialized equipment for the chemical and pharmaceutical industries 7-14 years
14. Specialized equipment for the metallurgical industry 9-15 years
15.14. Electronic instrumentation and telecommunications industry equipment 5 to 10 years
15. Building materials industry equipment 6 to 12 years
16. Textile, light industry equipment 8 to 14 years
17. Mining, coal and forestry industry equipment 7 to 15 years
18. Shipbuilding industry equipment 15 to 22 years
19.
19. Special equipment for the nuclear industry 20 to 25 years
20. Special equipment for public utility enterprises tap water 15 to 25 years gas 16 to 25 years
Three, houses, buildings
Houses, buildings, classification of depreciable life
21. houses
Production houses 30 to 40 years corroded production houses 20 to 25 years strongly corroded production houses
20 to 25 years corroded production houses
21. 25 years Strongly corroded production houses 10-15 years Non-production houses 35-45 years Simple houses 8-10 years
22. Buildings 45-55 years Other buildings 15-25 years
22.