Don’t forget to include the depreciation resulting from the use of your assets as an annual expense.
In this table you will find the amortization coefficients.
| Element type | Maximum linear coefficient | Maximum period in years |
|---|---|---|
| CIVIL WORKS | ||
| General civil works | 2% | 100 |
| Pavements | 6% | 34 |
| Infrastructure and mining works | 7% | 30 |
| POWER PLANTS | ||
| Hydroelectric power plants | 2% | 100 |
| Nuclear power plants | 3% | 60 |
| Coal-fired power plants | 4% | 50 |
| Renewable energy plants | 7% | 30 |
| Other power plants | 5% | 40 |
| BUILDINGS | ||
| Industrial buildings | 3% | 68 |
| Terrenos dedicados exclusivamente a escombreras | 4% | 50 |
| Storage and depots (gaseous, liquid, and solid) | 7% | 30 |
| Commercial, administrative, service, and residential buildings | 2% | 100 |
| FACILITIES | ||
| Substations. Power transmission and distribution networks | 5% | 40 |
| Cables | 7% | 30 |
| Other facilities | 10% | 20 |
| Machinery | 12% | 18 |
| Medical equipment and related items | 15% | 14 |
| TRANSPORTATION ELEMENTS | ||
| Locomotives, wagons, and traction equipment | 8% | 25 |
| Ships, aircraft | 10% | 20 |
| Internal transport elements | 10% | 20 |
| External transport elements | 16% | 14 |
| Trucks | 20% | 10 |
| FURNITURE AND FIXTURES | ||
| Furniture | 10% | 20 |
| Lingerie | 25% | 8 |
| Glassware | 50% | 4 |
| Tools and equipment | 25% | 8 |
| Molds, dies, and models | 33% | 6 |
| Other household goods | 15% | 14 |
| ELECTRONIC AND COMPUTER EQUIPMENT. SYSTEMS AND PROGRAMS | ||
| Electronic equipment | 20% | 10 |
| Information processing equipment | 25% | 8 |
| Computer systems and programs | 33% | 6 |
| Film and Sound Productions, Videos, and Audiovisual Series | 33% | 6 |
| OTHER ELEMENTS | 10% | 20 |