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The Commissioner has set a general economic depreciation rate for Marine Fender Systems. Marine Fender Systems are attached to wharves.
Their function is to absorb large amounts of kinetic energy and to protect the wharf and vessels moored or being moored to the wharf from being damaged should the vessel collide with the wharf.
The Marine Fender Systems consist of a series of steel box frames with plastic or rubber fenders behind. These are mounted on a structural steel frame and may be further supported by chains. They may also use high strength plastic tanks as pneumatic buffers.
This determination may be cited as "Determination DEP 75: Tax Depreciation Rates General Determination Number 75".
|Asset class||Estimated useful life (years)||DV rate (%)||SL rate (%)|
|Marine Fender Systems||20||10||7|
This determination is signed on the 10th day of September 2010.
LTS Manager, Technical Standards