To optimize depreciation from a tax point of view, you can split the concession period into multiple sub-periods and freely distribute the maximum percentage over these periods.
To optimize depreciation from a tax point of view, you can split the concession period into multiple sub-periods and freely distribute the maximum percentage over these periods.
| Member | Value | Description |
|---|---|---|
| spmfPercentage | 0 | The annual percentage rate for the special depreciation calculation. |
| spmfAmount | 1 | The annual special depreciation amount. |