Annex A

TABLE OF ESTIMATED USEFUL LIFE OF

PROPERTY, PLANT AND EQUIPMENT
Property, Plant and Equipment
Land Improvements

Land Improvements

Runways/taxiways

Railways

Electrification, Power and Energy

Structures
Buildings those that are predominantly

Wood

Mixed

Concrete
Leasehold Improvements (Note 1)

Land

Building
Wood
Mixed
Concrete
Office, Equipment, Furniture and Fixtures

Office Equipment

Furniture and Fixtures

IT Equipment - Hardware

Library Books
Machineries and Equipment

Machineries

Agricultural, Fishery and Forestry

Airport Equipment

Communication Equipment

Construction and Heavy Equipment

Firefighting Equipment and

Accessories

Hospital Equipment

Medical, Dental and Laboratory

Equipment

Military and Police Equipment

Estimated
Useful Life
(in years)
10
20
40
10
10
20
30
10
10
20
30

5
10
5
5
10
10
10
10
10
7
10
10
10

Property, Plant and Equipment

Sports Equipment
Technical and Scientific Equipment
Other Machineries and Equipment

Transportation Equipment

Motor Vehicles

Trains

Aircraft and Aircraft Ground

Equipment

Watercrafts

Other Transportation Equipment

Other Property, Plant and Equipment

Estimated
Useful Life
(in years)
10
10
10
7
10
10
10
10
5

Note 1 - The estimated useful life shall depend on the length

of the lease. It shall be the period of the lease or the
estimated useful life of the assets, as given,
whichever is shorter.