This icon () tells you which link takes you to the new site.
|Estimated useful life||Acquired before 1 April 2005||Acquired between 1 April 2005, and 30 July 2009 (both dates inclusive)||Acquired on or after 31 July 2009|
|Diminishing value %||Straight-line %||Diminishing value %||Straight-line %||Diminishing value %||Straight-line %|
|Powder drying buildings||15.5||12||8||13||8.5||11||6.5|
|Note: The asset classes "Carpark (buildings and pads)" and "Site huts" have been reviewed following the issue of IS 10/02. The asset class "Carpark (buildings and pads)" has been split into "Carparking buildings" (treated as a building) and "Carparking pads" (continues to be treated as a structure). Site huts, by their very nature, will be either portable huts or portable buildings. Therefore, two new asset classes replace the asset class "Site huts": "Buildings (portable)" and "Portable huts (not buildings)". See the notes to DEP79 for more information.|
|Portable huts (not buildings)||12.5||15||10||16||10.5||16||10.5|