Of course, fixed assets , more than two complete nonsense minimum depreciation period of fixed assets stipulated : Article 60 & nbsp; Except as otherwise provided in the financial , tax departments under the State Council , the depreciation of fixed assets, the minimum age is as follows : & nbsp; & nbsp ; ( a ) houses and buildings , 20 years ; & nbsp; & nbsp; ( ii) aircraft, trains, ships, machinery , machinery and other production equipment for 10 years ; & nbsp; & nbsp; ( iii) the production and business activities appliances , tools, furniture, etc., for 5 years ; & nbsp; & nbsp; Transportation (iv ) aircraft, trains , ships other than four years ; & nbsp; & nbsp; ( v) electronic equipment for three years. Wherein : appliances, tools , furniture, etc., the minimum depreciation period of production and business activities for five years. & Nbsp; & nbsp; such fixed assets , it is in addition to machinery, machinery and other production equipment , but production and business activities that are not directly production tools , but play a supporting role in the production process of appliances, tools , furniture, etc., and their relatively short life span , the minimum depreciation period of 5 years .