SPECIAL REGULATION FOR DEPRECIATION, AMORTIZATION

AND DEPLETION OF ASSETS .

AGREEMENT N°.1

The GENERAL DIRECTORATE OF TAXATION, in use of the powers conferred upon it by Articles 9,
ll._subsections d; g) and k), of the Income Tax Law and 4.48 and 49 of its Regulations,

AGREE:

The following Special Regulations for the Depreciation, Amortization and Depletion of Assets.

CHAPTER I

SPECIAL PROVISIONS

ARTICLE 1 °.- This Regulation complements the provisions contained in the Income Tax Law and its
Regulations, relating to the depreciation, amortization and depletion of assets subject to these treatments.

ARTICLE 2.- For the purposes of this Regulation, the words defined in Article 8. of the Law, must be understood
by the meaning that the aforementioned provision indicates and by:

a) "Law". The Income Tax Law and its reforms.

b) "Reg1ation". E1 Regulation of the Income Tax Law.

c) "Special Regulations". This Regulation.

d) "Depreciation". It is the distribution of the value of Tangible Fixed Assets, excluding land, through the
application in periodic amounts of their cost to income statements, based on the estimated useful life, starting
from the date of acquisition.

e) "Amortization". It is the periodic distribution of the cost of Intangible Fixed Assets, through their application
to the income statement, during their legal or estimated life from the date of acquisition and use. Considering
among this class of assets: Goodwill, patents, property rights and concessions.

Bad debts are also considered subject to amortization.

f) "Exhaustion". It is the periodic distribution of the cost of exploration, development and other expenses
inherent to it of the mineral, oil or gas deposits and the forests, through their application to the income statement
during the period of their exploitation starting from the date start of productive operations.

g) "Obso1escence." It is the condition or process by which units gradually cease to be useful or productive as
part of the property, due to a change in circumstances.

ARTICLE 3.- The Income Tax recognizes that depreciation, amortization and depletion are business expenses or
cost elements, therefore, in order for them to be accepted as a deduction, they must appear in the taxpayer's
accounting.

CHAPTER II

OF DEPRECIATION

ARTICLE 4.- The Income Tax Law and its Regulations recognize the following as depreciation methods:

a) Straight line.

b) Sum of the digit numbers.

c) Declining balances.

d) Others based on production and hours of use or normal wear.

Management recognizes the straight-line depreciation method as the current depreciation method, which can be
used without any prior procedure. The other methods, for their use, must be authorized by the Management.

ARTICLE 5.- Depreciation is recognized based on the useful life of the depreciable assets, and their date and
acquisition cost must be verified and included in the declaration, without which the expense will not be accepted.

If the respective depreciation is not requested in a given year, it cannot be claimed in it or subsequent periods.

ARTICLE 6.- Additions, improvements to disbursements that increase the useful life of the asset, do not increase
the original value of the asset to which they correspond, nor do they have an independent life, but by virtue of
prolonging the useful life of the asset, the value will be depreciated. new value (current book value, plus
improvements) in the same amount that has been requested as an expense, according to the initial basis of the
calculation.

ARTICLE 7.- For the purposes of capitalizing assets subject to depreciation, an amount equal to or greater than L
is agreed. 50.00.

ARTICLE 8.- An amount equal to 1% of the original cost of the good is established as residual or salvage value;
Consequently, a capitalized asset cannot be depreciated beyond this limit.

ARTICLE 9.- When the taxpayer must depreciate an asset that is not provided for in the Depreciation Table, he
or she may apply the percentage established for a similar asset or consult the Management so that it assigns the
corresponding percentage.

ARTICLE 10 - The established Table of Percentages has been prepared considering the nature of each industry
and activity and based on an ordinary working day of 8 hours a day; However, when the company needs to
extend its regular working hours permanently or for long periods of time, it may request the Management in such
cases to authorize the depreciation corresponding to each hour of extraordinary working hours per year. For the
purposes of this Article, long periods of time are considered those in which the additional work day extends to
more than 30 days in the year.

When the extraordinary work day does not cover the entire period of one year, the surcharge will be calculated
proportionally to the length of time the extraordinary work day lasts.

ARTICLE 11 - It is recognized that the useful life of the assets that are acquired rebuilt or used is less than that of
new assets, therefore such assets will be depreciated by 2/3 of the useful life corresponding to the new assets.
Used goods are understood to be those that have had at least one use equivalent to 1/3 of their initial useful life.

ARTICLE 12 - When a company decides to transfer its machinery and equipment abroad, it will inform the
General Directorate of Taxation in advance, so that it can order the inspection and carry out an appraisal of the
equipment that will leave the country. If the values of the appraisal or those recorded in the respective export
documents were greater than the current value reflected in the accounting books, the difference will be considered
subject to tax in accordance with the Law, since it is considered that the depreciation granted was greater than
which normally should have been applied.
For the aforementioned purposes, the Customs Administrators of the Republic will not be able to authorize the
respective export policies, as long as the company does not present a certificate from the General Directorate of
Taxation in which it is authorized to remove the aforementioned machinery from the country.

CAPITULO III

MAJOR OF PROPERTY

ARTICLE 13.- Every taxpayer with assets subject to depreciation and amortization will keep a record of
them, detailing buildings, machines, vehicles, furniture and other similar assets, also recording the
following data: a} Date of Acquisition, b}Property Description, c}Acquisition Cost, d}Capitalized
Additions and Improvements, e}Total Value, f}Period Depreciation, g}Accumulated Depreciation,
h}Percentage of Depreciation, i}Useful Life, j}Observations .

ARTICLE 14.- In order for depreciation to be accepted as a deduction, it is an essential requirement to keep the
Property Major referred to in the previous Article up to date.
ARTICLE 15.- In Individual Income, depreciation will be accepted as a deductible expense, provided that the
taxpayer verifies the date of acquisition, cost of the property and its improvements, if any.
When the property is used simultaneously or interchangeably for personal purposes and at the same time to
produce income, the deductible depreciation will constitute the part of the expense for this concept that is
attributable to the production of the income. The above is also applicable to commercial companies.
Individual taxpayers will keep records of their depreciable assets, with the same data as the Property Ledger of
Commercial Companies.

ARTICLE 16.- The taxpayer who, on the effective date of this Special Regulation, is using percentages higher or
lower than those established here, will apply the new percentages indicated in this table, on the same basis that he
used when applying the old percentages.

CAPITULO IV

OF AMORTIZATION

ARTICLE 17.- Amortization is recognized as a reasonable expense to compensate for depletion, wear and tear,
destruction of property and other assets used in the business, which are not subject to depreciation.

ARTICLE 18.- The value of the additions and improvements that increase the life of the assets mentioned in
paragraphs h) and ei) of Article 11 of the Law, will be amortized applying the same guidelines established in
Article 6. of this Regulation.

ARTICLE 19.- Management may be requested to recognize as an expense the value of the non-depreciated part
of the assets that are abandoned because they are obsolete or unusable or for any other reason, including the value
of the improvements that have been incorporated.

ARTICLE 20.- For the formation of a reserve, up to one percent (1%) is granted, calculated on the total credit
sales during the year, of merchandise in general or services provided, for the amortization of the accounts. bad or
doubtful.

ARTICLE 21.- In the case of credit sales of vehicles and heavy equipment carried out based on promise of
purchase and sale contracts, 2% may be deducted from the net value of such operations carried out during the
taxable period, for the formation of a reserve for amortization of bad and doubtful accounts.

In the case of breach of the purchase-sale contract in which the property is recovered and sold again. This
percentage will only be granted for the difference between the unrecovered balance and the value of the new sale.

In no case will the amount accumulated to reserve bad or doubtful accounts exceed 10% of the balance of
accounts receivable at the end of the year.
ARTICLE 22°.-. Commercial companies will periodically charge to the reserve for amortization of bad or
doubtful accounts those that are considered definitively uncollectible. To discharge these accounts, a request must
be submitted to the Directorate, and the following information must be provided: Name, Surname and Address of
the Debtor; date on which the sale or transaction was made; form and type of guarantee and address of the
guarantor, if any; and verification of collection through judicial means. However, a record must be kept outside
of Accounting to continue demanding payment of debts, if circumstances allow; and upon obtaining partial or
total payment of the debt at any time, the amount recovered must appear as taxable income for the period.

ARTICLE 23.- The expenses of organization or reorganization of the company are deductible up to the amount
actually spent, without exceeding 10% of the initial capital invested within it. The total deduction will be
amortized over a period of five years.

ARTICLE 24.- The cost of patents, copyrights, concessions, trademarks, goodwill, and other similar intangible
assets will be amortized in equal annual installments: until the legal period of the relative right is completed,
except for the goodwill that will be amortized over a period of five years.

CAPITULO V

OF EXHAUSTION

ARTICLE 25.- Part of the production cost is the value of depletion, wear or destruction of property and other
assets that are not subject to depreciation such as: Forests, mineral deposits, oil wells, natural gases and other
similar items.
ARTICLE 26.- The reserve to amortize the value of assets subject to exhaustion, wear or destruction, will be
established
On the basis of the respective feasibility study and annual production of the company, upon request of the
interested party to the Management.

CAPITULO VI

OF VALIDITY AND REPEAL

ARTICLE 27.- This Regulation will come into force on this date, and will begin to apply to the sworn income tax
returns corresponding to the taxable year of 1975 that taxpayers are required to submit from January 1, 1976
onwards.

ARTICLE 28.- The previous Regulation, contained in Agreement No. 1 of July 1, 1954 and its reforms, carried
out in Agreement No. 5 dated September 30, 1970, are hereby repealed; Likewise, all resolutions issued by the
Management, authorizing special depreciation percentages, except those granted in accordance with Article 18 of
the Income Tax Law, remain without value or effect.

CHAPTER VII

GENERAL TABLE OF DEPRECIATIONS

CLASSIFICATION BY ACTIVITIES

SECTION 1

11 AGRICULTURE AND LIVESTOCK

12 SAWWILLS
13 BENEFITS
14 BUILDINGS
15 ASSEMBLERS
16 MANUFACTURING AND MANUFACTURING
17 HOSPITALS AND SIMILAR
18 HOTELS, MOTELS AND SIMILAR
19 PRINTS, PHOTOGRAPHS, HELIOGRAPHS
20 EXTRACTIVE AND EXPLOITATION INDUSTRIES
21 OTHER SERVICES
22 WORKSHOPS
23 TRANSPORTATION.

SECTION 2

31 BUILDINGS AND CONSTRUCTIONS.

SECTION 3

41 BUILDING INSTALLATIONS AND ACCESSORIES.

SECTION 4
 51 UTILITIES AND EQUIPMENT OF GENERAL USE.

ESTIMATED
YEARS SO MUCH
CLASSIFICATION BY ACTIVITIES
USEFUL PERCENT
LIFE

SECTION 1

11. AGRICULTURE AND LIVESTOCK

11.1 Disassemblies
a) Concrete and Metallic 30 3 1/3
b) Wood 10 10
c) Earth 5 20
11.2 Mechanical Fumigation Devices 10 10
11.3 Furrow Openers 10 10
11.4 Parking machines 10 10
11.5 Plows
a) Animal Traction 5 20
b) Mechanical Traction 10 10
11.6 Electric Water Pumps 5 20
11.7 Hand Pumps for Water 10 10
11.8 Fences of:
a) Wire 15 6 2/3
b) Wood 5 20
c) Stone 25 4
11.9 Metal Pitchers 5 20
11.10 Carts or Carts 5 20
11.11 Hand Trucks 5 20
11.12 Tankers 30 3 1/3
11.13 Cultivators 10 10
11.14 Combines 1 10
11.15 Hives 08 12 1/2
11.16 Eaters and Drinkers
a) Wood 4 25
b) Metal 8 12 1/2
c) Brick or Cement 1 10
d) Other Materials 10 0 10
11.17 Shellers 10 10
11.18 Shellers 10 10
11.19 Dismounters 10 10
11.20 Pulpers 10 10
11.21 Skimmers 10 10
11.22 Fertilizer Distributors 1 10
11.23 Stables, Sheds and Chicken Coops of: 0
a) Wood 8 12 1/2
b) Metal 1 6 2/3
c) Masonry 15 10
11.24 Buildings (See 31) 0
11.25 Chillers 10 10
11.26 Artificial Insemination Equipment 5 20
11.27 Barns (See 31.2)
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
11.28 Dairy Cattle LIFE 8 12 1/2
11.29 Working Cattle 5 20
11.30 Chicken coops (See 31.2)
11.31 Hand Tools of any kind as long as their unit value does not exceed Lps.
50.00 1 100
11.32 Power Tools 10 10
11.33 Tobacco Ovens 10 10
11.34 Incubators 8 12 1/2
11.35 Greenhouses 10 10
11.36 Cages of all kinds 10 10
11.37 Boats and Barges (See 23.9)
11.38 Windmills 15 6 2/3
11.39 Engines from 1 to 5 CF 8 12 1/2
11.40 Engines from 6 to 10 CF 10 10
11.41 Engines of more than 10 CF 12 8 1/3
11.42 Other unspecified equipment and fixtures 10 10
11.43 Milkers 10 10
11.44 Others 20 5
11.45 Electricity Generating Plants 25 4
11.46 Plantations
a) Banana 5 20
b) Coffee 20 5
c) Cane (First crop) 5 20
d) Oranges and other citrus fruits 15 6 2/3
e) Marañon 15 6 2/3
f) Vineyards 20 5
g) African Palm 20 5
11.47 Water Wells 25 4
11.48 Dams and Dams
a) Calicanthus 30 3 1/3
b) Earth 5 20
c) Wood 10 10
11.49 Oil Burners 10 10
11.50 Rakes and Disc or Chisel Harrows 10 10
11.51 Grain Dryers and Elevators 10 10
11.52 Seeders 10 10
11.53 Mower-Binders 10 10
11.54 Separators
a) Cream 10 10
b) Grains 10 10
11.55 Saddles 10 10
11.56 Stallions 5 20
11.57 Light Tractors 10 10
11.58 Mills of All Kinds 10 10
11.59 Trills 10 10
11.60 Nurseries 10 10

ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
12. SAW MILLS LIFE

12.1 Edgers and Molders 15 6 2/3

12.2 Wooden Carts 5 20
12.3 Iron Carts 10 10
12.4 Planers 15 6 2/3
12.5 Boilers 15 6 2/3
12.6 Loaders 8 12 1/2
12.7 Cylinders or Compartments for Treatments 10 10
12.8 Transport Equipment (See 23)
12.9 Ovens 10 10
12.10 Other Equipment Not Specified 10 10
12.11 Circular Saws 5 20
12.12 Band Saws 3 33 1/3
12.13 Dryers 15 6 2/3

13. BENEFITS

13.1 Benefits of Rice 15 6 2/3

a) Large 15 6 2/3
b) Small 10 10
13.2 Coffee Benefits 15 6 2/3
13.3 Other Benefits 10 10

14. CONSTRUCTIONS

(Includes the construction, repair, demolition of roads, urbanizations, bridges,

buildings in general, canals, dams, drainage, railways, ditches, etc., etc.)

14.1 Metal Adjustable Props 5 20

14.2 Flatteners 10 10
14.3 Crane Accessories for Shovels 12 8 1/3
14.4 Accessories for Excavations 10 10
14.5 Rock Grooving Machines 10 10
14.6 Wires and Cables:
a) Flexible with Steel Armor 12 8 1/3
b) For Electricity Conduction 10 10
14.7 Drilling Devices 10 10
14.8 Water Pumps 4 25
14.9 Pneumatic Pumps to Lift Concrete 5 20
14.10 Barges 12 8 1/3
14.11 Crane Ships 20 5
14.12 Winches 8 12 1/2
14.13 Asphalt Heaters 5 20
14.14 Compressors:
a) Light 5 20
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
b) Heavy LIFE 8 12 1/2
14.15 Compactors
a) Vibration 4 25
b) Kickstand 8 12 1/2
c) Pneumatic 10 10
14.16 Dredges 10 10
14.17 Paving Equipment
a) Asphalt 8 12 1/2
b) Concrete 6 16 2/3
14.18 Pneumatic Drilling Equipment 5 20
14.19 Tower Elevators 8 12 1/2
14.20 Excavators 5 20
14.21 Hydraulic Jacks of All Types 10 10
14.22 Cranes of All Kinds 6 16 2/3
14.23 Barges 12 8 1/3
14.24 Piles or Hammers 10 10
14.25 Motor graders 10 10
14.26 Forklift 10 10
14.27 Concrete Mixers:
a) Self-propelled 5 20
b) Stationary 8 12 1/2
14.28 Furniture
a) Wood 10 10
b) Concrete 20 5
14.29 Steel Concrete Molds
a) For Walls 5 20
b) For Beams 4 25
14.30 Scrapers 5 20
14.31 Other unspecified equipment 5 20
14.32 Mechanical Shovels and Loaders 8 12 1/2
14.33 Portable Power Plants 5 20
14.34 Drilling machines 5 20
14.35 Pangons or Pontoons 20 5
14.36 Trailers 10 10
14.37 Tugboats:
a) Terrestrial 5 20
b) Marines 12 8 1/3
14.38 Welding machines 8 12 1/2
14.39 Tractors:
a) Light up to and including D.4 or its equivalent 10 10
b) Heavy 5 20
14.40 Belt Conveyors 10 10
14.41 Excavators 6 16 2/3
14.42 Crushers 10 10
14.43 Vibrators 4 25
14.44 Wagons:
a) Steel 20 5
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
b) Wood LIFE 10 10
14.45 Vehicles:
a) Double Traction Pick-Up 3 33 1/3
b) Simple Pick-Up 4 25
c) Bolquetas and Ballasters 4 25
d) Tank Trucks 5 20
e) Heads 5 20
f) Low-Boys 10 10
g) Asphalt Trucks 5 20
h) Cargo Trucks 5 20
i) Concrete Trucks 8 12 1/2
j) Winchez 4 25

15. ASSEMBLERS

15.1 Equipment, Machinery and Facilities in General 10 10

16. MANUFACTURING AND MANUFACTURING

16.1 Alcohols and Liquors 15 6 2/3

16.2 Animal Food 15 6 2/3
16.3 Oils, Fats, and Inedible Vegetables and Animals 15 6 2/3
16.4 Fertilizers and Fertilizers 12 8 1/3
16.5 Batteries and Accumulators 10 10
16.6 Carbonated Drinks 20 5
16.7 Buttons and Others 10 10
16.8 Corks and Metal Containers 15 6 2/3
16.9 Cured meats, Sauces, Juices and Others 15 6 2/3
16.10 Cigarettes 20 5
16.11 Cigars or Cigars 20 5
16.12 Beer and Malt 15 6 2/3
16.13 Cement (See 20)
16.14 Footwear of All Kinds 10 10
16.15 Coffee 15 6 2/3
16.16 Nails and Wires 15 6 2/3
16.17 Glassware and Earthenware 15 6 2/3
16.18 Sweets and Jams 15 6 2/3
16.19 Discs and Similar 10 10
16.20 Detergents, Humectants or Insecticides and Disinfectants 15 6 2/3
16.21 Meat and Seafood Packing Plant 15 6 2/3
16.22 Turpentine Factory 15 6 2/3
16.23 Frictions and Gaskets 15 6 2/3
16.24 Matches and Matches 15 6 2/3
16.25 Wheat and Corn Flour 20 5
16.26 Ice cream 10 10
16.27 Ice 10 10
16.28 Tools 10 10
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
16.29 Threads and Threads LIFE 10 10
16.30 Toilet Soaps 15 6 2/3
16.31 Soaps, Candles and Candles 15 6 2/3
16.32 Zinc and Asbestos Sheets 15 6 2/3
16.33 Lenses of all types 12 8 1/3
16.34 Plastic Material 15 6 2/3
16.35 Wood and Metal Furniture 15 6 2/3
16.36 Metal Mesh, Metal Containers and Others 15 6 2/3
16.37 Other Unspecified Manufacturing Machines 10 10
16.38 Other Natural and Synthetic Fiber Fabrics such as decorations, etc. 12 8 1/3
16.39 Pasta 15 6 2/3
16.40 Bread, Cakes, Cookies, etc. 12 8 1/3
16.41 Dry Cells 15 6 2/3
16.42 Plywood and Wood Products 12 8 1/3
16.43 Paper, Cardboard, Cardboard, and Others 15 6 2/3
16.44 Heliographic Paper, Carbon, etc. 12 8 1/3
16.45 Miscellaneous Metal Products (Cuttings, rivets, staples, clips, pins,
hooks, hair curlers, zippers and others) 15 6 2/3
16.46 Organic and Inorganic Industrial Chemicals 15 6 2/3
16.47 Paints, Lacquers and Varnishes 15 6 2/3
16.48 Pharmaceutical and Medicinal Products 12 8 1/3
16.49 Unspecified Products 12 8 1/3
16.50 Cheese, Butter and Other milk derivatives 15 6 2/3
16.51 Reed and Palm Hats 10 10
16.52 Fur and Plush Hats 12 8 1/3
16.53 Textiles, Synthetic and Natural Fiber Fabrics 12 8 1/3
16.54 Knitted Fabrics, Hosiery, Stockings 12 8 1/3
16.55 Glass of all kinds 12 8 1/3
16.56 Non-distilled wines 15 6 2/3

17. HOSPITALS AND SIMILAR

17.1 X-ray and Fluoroscopy Devices 10 10

17.2 Cleaning Devices 8 12 1/2
17.3 Orthopedic Appliances 10 10
17.4 Elevators 15 6 2/3
17.5 Pillows and Bedding 3 33 1/3
17.6 Ambulances 4 25
17.7 Steam Boilers 10 10
17.8 Water heaters 10 10
17.9 Beds 10 10
17.10 Mattresses 3 33 1/3
17.11 Kitchen Equipment, Stoves, Dishwashers, Refrigerators, Sterilizers and
Similar 8 12 1/2
17.12 Ironing and Laundry Equipment 10 10
17.13 Laboratory Equipment 10 10
17.14 Specialized Electronic Equipment 10 10
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
17.15 Kitchen Equipment LIFE 10 10
17.16 Electrical Installations 25 4
17.17 Surgical Instruments 8 12 1/2
17.18 Surgical Furniture 10 10
17.19 Furniture for Destinteria and Ophthalmology 10 10
17.20 General Furniture 10 10
17.21 Other Medical Equipment 10 10
17.22 Other Non-Specialized Equipment Not Specified 10 10
17.23 Tableware and Glassware 2 50

18. HOTELS, MOTELS AND SIMILAR

18.1 Portable Electrical Accessories 10 10

18.2 Ornaments and Decoration Articles 5 20
18.3 Carpets and Mats 5 20
18.4 Cleaning Devices 8 12 1/2
18.5 Ventilation and Air Conditioning Appliances 8 12 1/2
18.6 Boilers and Water Heaters 10 10
18.7 Beds 10 10
18.8 Mattresses and Pillows 3 33 1/3
18.9 Curtains 4 25
18.10 First Aid Equipment 10 10
18.11 Kitchen Equipment such as Stoves, Dishwashers, Refrigerators, Freezers, 10 10
etc.
18.12 Radio and Television receiving equipment 10 10
18.13 General Furniture 10 10
18.14 Tablecloths 2 50
18.15 Other Equipment and Items Not Specified 10 10
18.16 Bedding 3 33 1/3
18.17 Telephone Systems 10 10
18.18 Umbrellas and Parasols 8 12 1/2
18.19 General Kitchen and Dining Utensils 4 25
18.20 Tableware and Glassware (purchase in lots) 2 50

19. PRINTING, PHOTOGRAVING, PHOTOSTATIC AND SIMILAR

PRINTS
19.1 Knife Sharpeners 20 5
19.2 Compressors 20 5
19.3 Lithography Equipment 8 12 1/2
19.4 Guillotines 20 5
19.5 Linotypes 20 5
19.6 Numbering Machines 20 5
19.7 Sheet Folding Machines 20 5
19.8 Photocompositing Machine for Lithography 20 5
19.9 Flexographic Machine 20 5
19.10 Vulcanizing Machine 20 5
19.11 Cutting Machine 20 5
19.12 Multigraph Machine 20 5
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
19.13 Numbering machine for continuous shapes LIFE 20 5
19.14 Collecting Printing Machine 20 5
19.15 Printing Assembling Machine 20 5
19.16 Konexographic Machine 20 5
19.17 Heliographic Machines 10 10
19.18 Photostatic Machines 10 10
19.19 Color development machines 10 10
19.20 Black and white development machine 10 10
19.21 Other unspecified machines and equipment 10 10
19.22 Rotary Folders 10 10
19.23 Presses 10 10
19.24 Plates for coining molds 20 5
19.25 Striper 20 5
19.26 Types of Printing 3 33 1/3

20. EXTRACTIVE AND EXPLOITATION INDUSTRIES

20.1 Transport Equipment (See 23)

20.2 Office Equipment (See 51)
20.3 Buildings (See 31)
20.4 Hospital Equipment (See 17)
20.5 Facilities (See 41)
20.6 Excavation Machinery 20 5
20.7 Machinery for crushing brush 20 5
20.8 Other unspecified equipment and machines 15 6 2/3
20.9 Workshops (See 22)

QUARRIES (Sand and Gravel Production)

20.10 Holes 10 10
20.11 Air Compressors 5 20
20.12 Loaders 8 12 1/2
20.13 Classification facilities 20 5
20.14 Other unspecified equipment 10 10
20.15 Tractor excavators 5 20
20.16 Crushers 10 10
20.17 Belt Conveyors 10 10

CEMENT MANUFACTURING

20.18 Pumps and Their Installations 15 6 2/3

20.19 Trucks (See 14)
20.20 Equipment for Starting and Crushing Brush 20 5
20.21 Laboratory Equipment 15 6 2/3
20.22 Gantry and Trestle Cranes 20 5
20.23 Ovens and Their Installations 20 5
20.24 Mills and their Facilities 15 6 2/3
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
20.25 Packaging Machines LIFE 10 10
20.26 Other Equipment and Machines Not Specified 10 10
20.27 Storage Tanks or Facilities 20 5

MARBLE FACTORY

20.28 General Machinery 15 6 2/3

BLOCK, BRICK AND TUBING FACTORIES

20.29 Block Machines and Accessories 15 6 2/3

20.30 Brick Making Machines and Accessories 15 6 2/3
20.31 Machines and Accessories for Tubes 15 6 2/3
20.32 Mixer 15 6 2/3
20.33 Other unspecified machines and equipment 15 6 2/3
20.34 Hydraulic presses 15 6 2/3

FISHING EXPLOITATIONS

20.35 Barges
a) Wood 12 8 1/3
b) Metal 25 4
20.36 Boats 12 8 1/3
20.37 Refrigeration Cabins 15 6 2/3
20.38 Fishing Equipment and Accessories 5 20
20.39 Boats and Barges 20
20.40 Docks
a) Wood 10 10
b) Concrete 20 5
20.41 Other Fishing Tools and Accessories 10 10

20.42 Oil Exploitations and Derivatives Specialized Machinery and Equipment 20 5

21. OTHER SERVICES

21.1 Appliances and Laundries 15 6 2/3

21.2 Barbershops and Hairdressers
a) Armchairs and Other Furniture 10 10
b) Electrical Equipment 5 20
21.3 Cinematographers and Theaters
a) Rugs 4 25
b) Seats 10 10
c) Curtains 10 10
d) Sound Equipment 10 10
e) Lighting Equipment 10 10
 f) Projectors 10 10
g) Other Assets 10 10
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
21.4 General Specialized Equipment LIFE 10 10
21.5 Funeral homes 10 10
21.6 Gas stations
a) Bombs 10 10
b) Compressors 10 10
c) Hydraulic Lifts (Jacks) 15 6 2/3
d) Tools (lots) 5 20
e) Machine for Greasing, Pressure Washing, etc. 8 12 1/2
21.7 Radio and Television Stations 15 6 2/3
21.8 General specialized equipment 10 10
21.9 Sports Facilities 20 5
21.10 Amusement Parks 15 6 2/3
21.11 Restaurants, Bars and Similar
a) Furniture
1) Wood 8 12 1/2
2) Metal 12 8 1/3
b) Miscellaneous Tools 5 10
c) Electronic Equipment 10 1

22. WORKSHOPS

22.1 Balcony and Plumbing 10 10

22.2 Carpentry 10 10
a) Banks 10 10
b) Electric Tools and Machines 10 10
c) Other Tools with a price less than Lps. 50.00 1 100
22.3 Compressors 10 10
22.4 Automotive Mechanics 10 10
22.5 Electrical Mechanics 10 10
22.6 Other Power or Manual Tools 10 10
22.7 Radio and Television 10 10
22.8 Refrigeration 10 10
22.9 Tailoring 10 10
22.10 Welders of all kinds 10 10
22.11 Saddlery and Upholstery 15 6 2/3
22.12 Lathes 15 6 2/3
22.13 Shoe Store 10 10

23. TRANSPORTATION

23.1 Buses for Rental 5 20

23.2 Buses for private use in Businesses and Companies 6 16 2/3
23.3 Automobiles
a) For the Public Service 4 25
b) For use by the Company or Business 5 20
23.4 Jet Aircraft 10 10
23.5 Aviation
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
a) Propellers 2,000 hours LIFE
b) Engines 6,000 hours
c) Ships (fuselages) 5 20
23.6 Bicycles in General 5 20
23.7 Trucks
a) Tanks 5 20
b) For Sawmills 3 33 1/3
c) For general cargo 5 20
d) Concrete Tanks 8 12 1/2
e) For Asphalt 5 20
23.8 Heads 6 16 2/3
23.9 Vessels
a) Wooden Helmet 10 10
b) Metal Helmet 20 5
c) Installed Engines 8 12 1/2
d) Life Saving Boats 8 12 1/2
e) Outboard motors 4 25
23.10 Vans 10 10
23.11 Railways
a) Locomotives 15 6 2/3
b) Railway Lines 20 5
c) Wagons 20 5
d) Gondolas 20 5
e) Trunks 20 5
f) Others not specified 10 10
23.12 Jeeps 5 20
23.13 Motorcycles 10 10
23.14 Others not specified 5 20
23.15 Panels 4 25
23.16 Home Trailers 10 10
23.17 Pick Up (for various uses)
a) Double Traction 4 25
b) Simple 5 20
23.18 Dump trucks and ballast trucks 5 20
23.19 Ambulances 4 25

SECTION 2

31 BUILDINGS AND CONSTRUCTIONS

31.1 Commercial Buildings

a) Concrete, Stone, Brick and those of these combined materials 40 2 1/2
b) Iron and Other combinations 40 2 1/2
c) Wood 15 6 2/3
31.2 Industrial Buildings
 a) Metallic, Cement, Brick or Blocks 30 3 1/3
b) Wood 10 10
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
31.3 School Buildings, Hospitals and Other Uses LIFE
a) Concrete, Stone, Brick and those of these combined materials 30 3 1/3
b) Metal and Other combinations 33 3 1/3
c) Wood 10 10
31.4 Stone, Brick or Cement Walls 40 2 1/2
31.5 Water Wells of all kinds of materials 25 4
31.6 Dams and Dams of:
a) Calicanthus 50 2
b) Earth 25 4
c) Wood 10 10
31.7 Tunnels of:
to Earth 12 1/2 8
b) Concrete 25
31.8 Homes of:
a) Concrete, Stone, Brick and those of these combined materials 40 2 1/2
b) Iron and Aluminum and Zinc Sheets 40 2 1/2
c) Adobe 40 2 1/2
d) Bahareque 20 5
e) Wood 15 6 2/3

SECTION 3

41 INSTALLATIONS, ACCESSORIES FOR BUILDINGS

41.1 Elevators 15 6 2/3

41.2 Parking Areas
a) Cobblestone or Concrete 20 5
b) Asphalt 15 6 2/3
41.3 Railway Tickets 30 3 1/3
41.4 Electric Stairs 10 10
41.5 Air Conditioning Installations 15 6 2/3
41.6 Fire Irrigation Installations 25 4
41.7 Others not Specified 10 10
41.8 Telephone Plants 20 5
41.9 Electric Power Plants 20 5
41.10 Alarm Systems 10 10

SECTION 4

51 UTILITIES AND EQUIPMENT OF GENERAL USE

51.1 Automobile Inspection Devices 20 5

51.2 Electric Fans of all kinds 10 10
51.3 Carpets and Mats 5 20
51.4 Electrical devices for cleaning 8 12 1/2
51.5 Air Conditioning Appliances 5 20
51.6 Telephone Devices 10 10
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
51.7 Counter Scales LIFE 10 10
51.8 Platform Scales 12 8 1/3
51.9 Iron and Wooden Barrels 10 10
51.10 Cookware 4 25
51.11 Billiards 20 5
51.12 Chains of all kinds 10 10
51.13 Cash registers of all kinds 10 10
51.14 Safes 20 5
51.15 Steam Boilers 20 5
51.16 Water Heaters 10 10
51.17 Beds 10 10
51.18 Iron Cylinders for all purposes 20 5
51.19 Fabric Curtains 5 20
51.20 Mirrors 20 5
51.21 Office Equipment 10 10
51.22 Refrigeration Equipment (Cold Room, Compressors, Generators, etc.) 10 10
51.23 Lubrication Equipment 5 20
51.24 Data Processing Equipment
a) Electronic 15 6 2/3
b) Non-Electronic 20 5
51.25 Electronic Equipment (Specialized specific to each activity) 20 5
51.26 Tank Cleaning Equipment 15 6 2/3
51.27 Professional Equipment for Doctors, Dentists, Engineers 10 10
51.28 Stoves of:
a) Kerosene 5 20
b) Electricity and Volatile Gas 15 6 2/3
c) Firewood 20 5
51.29 Hand tools of any kind, provided that their unit value does not exceed L.
50.00 1 100
51.30 Hand tools of any kind, provided that their unit value exceeds L. 50.00
10 10
51.31 Power Tools 10 10
51.32 Lasts of All Kinds 10 10
51.33 Musical Instruments 10 10
51.34 Pressure Washers 5 20
51.35 Lens making machines 25 4
51.36 Meters of all kinds 10 10
51.37 Furniture for General Use 10 10
51.38 Electric Motors
a) From 1 to 5 CF 10 10
b) From 6 to 10 CF 12 1/2 8
c) More than 10 CF 15 6 2/3
51.39 Refrigerators 10 10
51.40 Others of Specified 10 10
51.41 Electricity Generating Plants 10 10
51.42 Lightning rod 10 10
51.43 Refrigerators 10 10
ESTIMATED
SO MUCH
CLASSIFICATION BY ACTIVITIES YEARS
PERCENT
USEFUL
51.44 Rokolas LIFE 10 10
51.45 Romans 10 10
51.46 Signs (neon gas) 10 10
51.47 Relief Signs (neon gas) 5 20
51.48 Watches of all kinds 10 10
51.49 Telephones 10 10
51.50 Teletypes 12 1/2 8
51.51 Tableware of all kinds (purchase in lots) 2 50