The R&D literature appears to have settled on a depreciation rate of around 20%, and OECD recommends 33% for software. Solovechik (2010) has a range of 5%–30% for artistic originals, depending on the particular asset in question
The R&Dliterature appears to have settled on a depreciation rate of around 20%, and OECD recommends33% for software. Solovechik (2010) has a range of 5%–30% for artistic originals,depending on the particular asset in question