Assets of companies are being depreciated according fixed rates and terms. Below an overview of the asset depreciation rates in Bulgaria.
|Category assets||Description||Annual depreciation rate %||Period in months|
|III||Transport means without cars||10||120|
|IV||Computers, software, mobile phones||50||24|
|VI||Assets for which there is term of use according to a contract or law /for example repair of rented asset/||max 33,3||36|
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