Under this type of special depreciation, the company is allowed to take a certain percentage (30%, 50%, 70%) of the acquisition value of the fixed assets as initial depreciation in the first taxable year of acquisition, regardless of the ordinary depreciation allowed by the CTL. After the first year, ordinary depreciation is applied.

All the existing regulations in the TRCL (Tax Reduction Control Law), regarding the special depreciation, allow only this type of special depreciation.

You can create a new depreciation key that calculates a fixed percentage rate of the acquisition value. The system provides already such a key (KRS1). You can use this key as a sample for copying. The same for the calculation key KRS1.