Professional Documents
Culture Documents
Annex No 1 To Act No Lxxxi of 1996: Full Accounting
Annex No 1 To Act No Lxxxi of 1996: Full Accounting
Annex No 1 To Act No Lxxxi of 1996: Full Accounting
FULL ACCOUNTING
Horizontal load-bearing
structure (intermediate
Ascending (vertical load- Infill (non load-bearing)
NAME OF THE GROUP and roof slab, or combined
bearing) structure masonry
load-bearing, space-
barrier roof structure)
Prefabricated and
Concrete and reinforced Brick, block, panel, masonry,
LONG-LASTING STRUCTURE monolithic reinforced
concrete, burnt brick, sheet metal, glass concrete
concrete between steel
stone, blast-furnace slag and profiled glass
girders and vaulted slab
and steel construction
Light steel and other
metal structures, gas Timber frame (covered dense
silicate structures, beams), matra slab, light steel
MEDIUM-DURABILITY Asbestos, plastic and other
bauxite-concrete slab or combined steel roof
STRUCTURE curtain wall
structures, tuff and cinder structure with light infill
block structures, sawn elements
timber structures, adobe
walls on insulated
foundations
Sectional and plank
SHORT-LIFE STRUCTURE Particle board, sheet metal Serphed plaster and other
construction, adobe wall
pressed into sheet metal simple wall slabs
construction, temporary
frame
brickwork
The nature of the building should be determined on the basis of the shorter of the three criteria.
The description of the process machinery and equipment installed in the building and of the lines serving them shall be
established independently of the building, on the basis of the description keys given for the machinery or lines.
Melioration 10,0
Bridge 4,0
Land improvement: construction of water management works in arable land, gardens, orchards, vineyards, grassland and
woodland, other than inland, for the purpose of agricultural land use, soil improvement with a duration of at least 6 years
The support system for plantations is not a separate tangible asset but an accessory, and is therefore accounted for at the
same depreciation rate as the plantation, while the land and the fence are treated as separate tangible assets.
1. From HS 8456 to 8465, 8479, machines and apparatus, program-controlled, numerically controlled.
2. Of HS 8443 31, 8443 32, 8471 8528 42; 8528 52, 8530, 8537, control and general purpose computing machinery and
equipment.
4. From HS 9012, 9014 to 9017, 9024 to 9032, special instruments for transmission, special industrial testing instruments
and special measuring and testing instruments operating on complex principles.
5. HS 8470, 8472.
7. From HS 8402, 8403, 8416, 8417, fluidised-bed coal-fired combustion plants and heat generators using
combustion of wet agricultural and forestry by-products.
8. Of HS heading 8417 80 70 and of heading 8514, equipment for the destruction, processing, decontamination or recycling of
waste.
12. From HS h e a d i n g 8419 20 and medical laboratory instruments for medical use from HS headings 9018 to 9022.
All other tangible fixed assets not listed in (a) to (b) and (d) to (e).
Machinery, technical equipment and vehicles directly used in the waste sector.
Machinery, equipment and installations forming a component or accessory part of a water utility as defined in Act CCIX of
2011 on Water Utility Services (hereinafter referred to as the Water Utility Services Act), with the exception of system-
independent water utility elements as defined in the Water Utility Services Act.
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