Building
1.1 Durable building
1.2 Temporary building
5 %
100 %
2. Cost of acquisition of depleted natural resources
5 %
3. Cost of acquisition of lease rights
3.1 no written lease agreement
3.2 written lease agreement containing no renewal clause or containing renewal clause but with a definite duration of renewal periods
10 %
100% divided by the original and renewable lease periods
4. Cost of acquisition of the right in a process, formula, goodwill, trademark, business license, patent, copyright or any other rights:
4.1 unlimited period of use
4.2 limited period of use