Economy Table of Useful Lives of Depreciable Assets [2016 Revised and New]

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Economics
Hobbies and Miscellaneous Studies
● A brief "Explanation" is provided so that students can acquire basic knowledge about depreciation for tax purposes. ● The full text of the "Notice on Handling of Application of Useful Life, etc." ("Useful Life Notice"), which is necessary for the application of useful life, is included. (Details of revisions up to 2-11 of the Accounting Act dated June 28, 2016, are included.) ● For convenience when actually examining useful life, the "Useful Life Table" and "Useful Life Notice" are not separately included but are combined with related items. ● Useful Life Notice Annex 9 "Comparative Table of New and New Asset Categories in the Useful Life Table of Machinery and Equipment (Appended Table 2)" and the former Appended Table 2 and the former Appended Table 2 Related Useful Life Notices are provided as reference materials. ● The "Classified Items" section is added at the end of the report to facilitate practical operations.