Assets of companies are being depreciated according fixed rates and terms. Below an overview of the asset depreciation rates in Bulgaria.

Assets depreciation
Category assets Description Annual depreciation rate % Period in months
I Massive buildings 4 300
II Machinery, equipment 30 40
III Transport means without cars 10 120
IV Computers, software, mobile phones 50 24
V Cars 25 48
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
VII Others 15 80

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