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Depreciable Assets

* Other than intangible assets (Class 5)

Classification of Depreciable Assets

Class 1 : computers and data handling equipment together with peripheral devices
Class 2 : buses and minibuses, goods vehicles; construction and earthmoving equipment, heavy general purpose or specialised
trucks, trailers and trailer-mounted containers; plant and machinery used in manufacturing.
Class 3 : railroad cars, locomotives, and equipment; vessels, barges, tugs, and similar water transportation equipment; aircraft;
specialised public utility plant, equipment, and machinery; office furniture, fixtures, and equipment; any depreciable
asset not included in another class.
Class 4 : buildings, structures and similar works of a permanent nature
Class 5 : intangible assets, excluding goodwill – applicable only for normal depreciation