Group No.

Sub-group No.

Name of fixed assets

Annual maximum depreciation rate,

in percent

I

Buildings, structures and facilities

1

Buildings, structures

3

2

Oil and gas wells

5

3

Oilstorages and gas-holders

4

Navigable canals, water canals

5

Bridges

6

Dams, weirs

7

River and sea berthing structures

8

Railway lines of enterprises

9

Bank enhancing, bank protection structures

10

Reservoirs, cisterns, tanks and other containers

11

In-holding and inter-holding irrigation network

12

Closed collector and drainage network

13

Runways, walkways, aircraft parking areas

14

Parks and zoos

15

Sports and recreation facilities

16

Warmhouses and greenhouses

17

Other structures

II

Transmission devices

1

Power transmission and communication devices and lines

8

2

Internal gas-pipelines and pipelines

3

Water supply, sewerage and heating networks

4

Trunk pipelines

5

Other

III

Power machines and equipment

1

Heating and technical equipment

8

2

Turbine equipment and gas turbine units

3

Electric motors and diesel generators

4

Complex installations

5

Other power machines and equipment (except for mobile transport)

IV

Working machines and equipment by type of activity (except for mobile transport)

1

Machinery and equipment for all sectors of the economy

15

2

Agricultural tractors, machinery and equipment

3

Digital electronic equipment for switching and data transmission, equipment for transmission digital systems, digital measuring equipment for communication

4

Equipment for satellite, cellular communications, radiotelephone, paging and trunking communications

5

Analog equipment for switching transmission systems

6

Specialized equipment for film studios, equipment for medical and microbiological industry

7

Compressor machines and equipment

8

Pumps

9

Lifting and carrying, loading and unloading machines and equipment, machines and equipment for excavation, quarrying and road construction

10

Machines and equipment for piling works, crushing and grinding, sorting, beneficiation equipment

11

Tanks of all kinds for technological processes

12

Oilfield and drilling equipment

13

Other machinery and equipment

V

Mobile transport

1

Railway rolling stock

4

2

Sea, river vessels, fishing industry vessels

3

Air transport

4

Rolling stock of road transport, industrial transport

20

5

Light cars

6

Industrial tractors

7

Public transport

8

Specialized shift wagons

9

Other transport means

VI

Computer, peripheral devices, data processing equipment

1

Computers

20

2

Peripherals and data processing equipment

3

Copy machines and Duplicators

4

Other computers, peripheral devices, data processing equipment

VII

Fixed assets not included in other groups

15