The service life of electronic equipment is 3 years. Why are some companies set to 10 year?

The tax law stipulates three years. As for the company to set a longer depreciation period, I personally think there are two reasons:

First, the actual service life of electronic equipment in many companies is really long. In fact, it is generally set to 5 years for depreciation.

Second, if it is divided into 10 years, there will be more fixed assets on the balance sheet and higher accounting profit on the income statement because there will be less depreciation. This statement looks better.