3.2 Property, Plant, and Equipment
Property, plant, and equipment are recorded at their acquisition cost or, if applicable, at their production cost.
Property, plant, and equipment are depreciated on the basis of the straight-line method over the estimated use period of the property. The fixtures of property rented are depreciated over the term of their own lifetime or of the term of the rental agreement, whichever is shorter.
The depreciation periods used are the following:
|
PROPERTY, PLANT, AND EQUIPMENT ITEM |
DEPRECIATION PERIOD | |||
|
Fixtures and improvements in structures |
9 years | |||
|
Research and development / production tools |
5 years | |||
|
Research equipment and technical facilities |
5 years | |||
|
Computer equipment |
3 years | |||
|
Office equipment and furniture |
5 years | |||