Typically accepted straight-line rates

– Buildings: 2%, if the building was completed after December 31 1924
– Offce buildings and factories: 3%, if the building permit was applied
for later than March 31 1985
– Commercial and residential buildings: under certain circumstances eligible
for higher rates
– Plant equipment: 5% to 20%
– Offce equipment and furniture: 10% to 20%
– Motor vehicles: 16.67%
– EDP equipment: 33.33%