EN
PL
Property, plant and equipment are recognized at the purchase price or production costs less any accumulated depreciation and impairment losses.
All tangible fixed assets as well as their important components are depreciated, excluding land and tangible fixed assets under construction. An asset is subject to depreciation as long as it is available for use, i.e. from the moment it is adapted to a given location and conditions required so that it can be used in the manner intended.
Annual depreciation rates for material assets are presented below:
| Asset type | Rate |
|---|---|
| Ownership right of cooperative residential or commercial space | 2.5% |
| Buildings and structures | 1.5% - 10% |
| Machines and technical devices | 10% - 40% |
| Vehicles | 14% - 33% |
| IT equipment | 20% - 40% |
| Other non-current assets | 7% - 20% |
Assets held under finance leases are depreciated over the period of their useful life when reasonable assurance is provided as to their purchase or ownership transfer. Otherwise they are depreciated over the period not longer than the period of the lease.
