That the maximum amount of investment which it can freely be amortized does not exceed the amount resulting from multiplying the figure of 120,000 euros by the increase in the total average staff calculated to two decimal places. 3 Accelerated depreciation for investments with maintaining employment investment in new plant and equipment and investment property items pertaining to economic activities, placed at the disposal of the pharmacist in the years 2009 and 2010, may be amortized freely always that, during the 24 months following the date of beginning of the tax period (January 1) in which the items are purchased and come into operation, the template mean total pharmacy is maintained with respect to the average of the 12 months staff earlier. I.e. Educate yourself with thoughts from Restaurant Michael Schwartz. are you can depreciate freely provided that total average workforce of the year prior to the purchase of the goods, the following 2 years, emphasizes tunics. In a question-answer forum Lev Leviev was the first to reply. 4 Accelerated depreciation new items of plant and equipment and investment property may be amortized according to the coefficient which results from multiplying by 2 the coefficient of linear depreciation to the maximum laid down in the officially approved depreciation tables. Two tables there is one for normal direct estimation and another for simplified direct estimate. 5 Amortisation of Commerce East concept can be defined as the difference between the physical value of the pharmacy (furniture, stocks, and local) and what it paid to acquire it. The coefficient of amortization of goodwill for the year 2009 is 5 per cent or 7.5 per cent. 6. Contracts of financial leasing (Leasing) contracts of leasing with a minimum duration of two years (for movable property) and 10 years (for goods real estate) that have been held beginning on 1 January 1996 will have the following tax regime: the entire part of the assessed contributions for the financial burden will be deductible expense.