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AMORTIZATION LIST |
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| Name of Economic Asset Subject to Amortization |
Economic Life (Years) |
Normal Amortization Rate (%) |
Bulletin No |
| 1. |
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Buildings |
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1.1. |
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Administrative buildings of commercial, industrial, agricultural and professional enterprises and the buildings used by them in their health and social services, commercial, office, office, bank, insurance, pension, hotel, school, Turkish bath, bathroom buildings, theater and similar entertainment places, warehouse, warehouse, indoor sports field buildings, tribunes in sports fields and other buildings allocated for similar services, residential houses, apartments and similar buildings |
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1.1.1. |
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Concrete, masonry, iron, steel |
50 |
2,00 |
330 |
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1.1.2. |
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Half-masonry, half-wood (including buildings made by spraying concrete and precedent on wooden structures) |
33 |
3,03 |
330 |
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1.1.3. |
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Wood, adobe |
20 |
5,00 |
330 |
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1.1.4. |
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Metal sheet, zinc, tin, seasonal activities such as cinema, casino and glass or wooden facilities in similar places and similar buildings |
15 |
6,66 |
330 |
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1.1.5. |
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tin temporary sheds, construction site buildings and prefabricated buildings |
10 |
10,00 |
330 |
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1.1.6. |
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buildings with glass materials (Warehouses and facilities) and so on |
15 |
6,66 |
365 |
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1.1.7. |
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Cisterns and similar |
50 |
2,00 |
330 |
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1.1.8. |
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Tanks |
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330 |
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1.1.8.1. |
Spirit like tanks |
15 |
6,66 |
330 |
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1.1.8.2. |
Acid tanks, fuel storage tanks, resin tanks |
10 |
10,00 |
330 |
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1.1.8.3. |
other tanks |
15 |
6,66 |
330 |
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1.2. |
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Factory, workshop, station, terminal, garage, hangar, weigh bridge room, boiler room, pump room, power station buildings and buildings for similar services |
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1.2.1. |
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Concrete, Masonry, Steel and Iron |
40 |
2,50 |
330 |
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1.2.2. |
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Half-Masonry |
25 |
4,00 |
330 |
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1.2.3. |
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Wood |
15 |
6,66 |
330 |
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1.2.4. |
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Adobe |
10 |
10,00 |
330 |
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1.2.5. |
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Metal sheet, zinc, tin |
10 |
10,00 |
330 |
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1.3. |
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Dwellings, a part of which is used as a workplace |
50 |
2,00 |
330 |
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1.4. |
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Houses rented from use as a residence |
50 |
2,00 |
330 |
| 2. |
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Facility and Land Arrangements: Pedestrian sidewalks, car parks, canals, waterways, arches, embankments, unloading systems, sewers (excluding municipal sews), docks and docks, breakwater and wave breakers, pools (Fixed and floating), wells, regulators, embankments, tow walls, overhead lines and poles, border towers and wires, cold weather facilities, gardens and parks, sports fields (except tribunes), bridges, fences, transmitters placed in the field and similar ones |
15 |
6,66 |
330 |
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2.1. |
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Roads (Concrete and asphalt road, paving road, common road and common pavement and similar roads) |
8 |
12,50 |
330 |
| 3. |
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Fixtures |
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3.1. |
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Furniture, Equipment and Other Fixtures Used in the Workplace: This class includes assets such as desks, furniture, chairs, counters, counters, cabinets and communication tools used in the office and seating groups allocated for customers in the enterprises. (Except for communication tools in another classification) |
5 |
20,00 |
365 |
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3.2. |
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TVs |
5 |
20,00 |
330 |
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3.3. |
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Cell phones and Assc. Vehicle Kits |
3 |
33,33 |
365 |
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3.4. |
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Canvas, sack, canvas, cloth bag, nylon bag, pannier, water hose |
2 |
50,00 |
330 |
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3.5. |
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Vaults |
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330 |
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3.5.1. |
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Plastic Vaults |
5 |
20,00 |
330 |
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3.5.2. |
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Wooden Vaults |
2 |
50,00 |
330 |
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3.5.3. |
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Iron, steel etc. Vaults for storing money or valuables made of materials |
50 |
2,00 |
339 |
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3.6. |
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Palettes |
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3.6.1. |
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Wooden Palettes |
2 |
50,00 |
330 |
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3.6.2. |
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Plastic palettes |
5 |
20,00 |
330 |
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3.7. |
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Pile foundations used in the construction of port storage and loading facilities (sheet piles) |
3 |
33,33 |
330 |
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3.8. |
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Heating Equipment |
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3.8.1. |
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Boilers (Hot water, hot water, steam boilers) |
15 |
6,66 |
330 |
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3.8.2. |
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Heating pipes |
15 |
6,66 |
330 |
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3.8.3. |
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Pumps |
15 |
6,66 |
330 |
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3.8.4. |
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Valves, strainers, check valves |
20 |
5,00 |
330 |
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3.8.5. |
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Hot air appliances |
20 |
5,00 |
330 |
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3.8.6. |
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Heaters (Radiator, convector etc.) |
25 |
4,00 |
330 |
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3.8.7. |
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Hot water generators (boiler, heat exchanger etc.) |
15 |
6,66 |
330 |
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3.8.8. |
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Geysers and boilers |
10 |
10,00 |
330 |
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3.8.9. |
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Boosters |
10 |
10,00 |
330 |
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3.8.10. |
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Water softening devices |
10 |
10,00 |
330 |
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3.8.11. |
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Expansion Tanks |
10 |
10,00 |
330 |
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3.8.12. |
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Burners |
15 |
6,66 |
330 |
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3.8.13. |
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Internal combustion engines |
10 |
10,00 |
339 |
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3.8.14. |
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Stove |
5 |
20,00 |
365 |
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3.9. |
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Comfort and air conditioning installation materials |
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3.9.1. |
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Air handling units (Ventilator, aspirator, heater-cooler) |
15 |
6,66 |
330 |
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3.9.2. |
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Fan-coil devices |
15 |
6,66 |
330 |
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3.9.3. |
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Complete pipe and closed type cooling and heating materials (VRF systems) |
10 |
10,00 |
330 |
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3.9.4. |
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water chillers |
15 |
6,66 |
330 |
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3.9.5. |
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Window, wall and hall type air conditioners |
15 |
6,66 |
330 |
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3.9.6. |
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Air curtains |
10 |
10,00 |
339 |
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3.9.7. |
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Ventilation Systems |
10 |
10,00 |
339 |
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3.10. |
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Central kitchen appliances (including those used for display purposes in the food and beverage industry) |
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3.10.1. |
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Vegetable peeling and chopping machines |
10 |
10,00 |
330 |
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3.10.2. |
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Meat Grinders |
10 |
10,00 |
330 |
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3.10.3. |
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Mixers |
10 |
10,00 |
330 |
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3.10.4. |
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Refrigerators, freezers and similar refrigerators |
10 |
10,00 |
330 |
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3.10.4.1. |
Used for display purposes |
5 |
20,00 |
330 |
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3.10.5. |
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Cooking pots |
10 |
10,00 |
330 |
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3.10.6. |
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Ovens |
10 |
10,00 |
330 |
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3.10.7. |
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Range and ground cookers |
15 |
6,66 |
330 |
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3.10.8. |
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Dish Washing Machines |
10 |
10,00 |
330 |
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3.10.9. |
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Complete Cold Chambers |
10 |
10,00 |
330 |
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3.10.10. |
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Foodlifts (Monchlets) |
15 |
6,66 |
330 |
