/
tax_depreciation_rules.json
1164 lines (1164 loc) · 50.1 KB
/
tax_depreciation_rules.json
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{"schema": {
"labels": {
"asset_name": {
"type": "str",
"validators": {
"choice": {
"choices": [
"Mainframes", "PCs", "DASDs", "Printers",
"Terminals", "Tape drives", "Storage devices",
"System integrators", "Prepackaged software",
"Custom software", "Communications",
"Nonelectro medical instruments",
"Electro medical instruments",
"Nonmedical instruments",
"Photocopy and related equipment",
"Office and accounting equipment",
"Household furniture", "Other furniture",
"Household appliances",
"Light trucks (including utility vehicles)",
"Other trucks, buses and truck trailers", "Autos",
"Aircraft", "Ships and boats", "Railroad equipment",
"Steam engines", "Internal combustion engines",
"Special industrial machinery",
"General industrial equipment", "Nuclear fuel",
"Other fabricated metals", "Metalworking machinery",
"Electric transmission and distribution",
"Other agricultural machinery", "Farm tractors",
"Other construction machinery",
"Construction tractors",
"Mining and oilfield machinery",
"Service industry machinery", "Other electrical",
"Other", "Residential", "Manufacturing", "Office",
"Hospitals", "Special care", "Medical buildings",
"Multimerchandise shopping",
"Food and beverage establishments", "Warehouses",
"Other commercial", "Air transportation",
"Other transportation", "Religious",
"Educational and vocational", "Lodging",
"Public safety", "Gas", "Petroleum pipelines",
"Communication", "Petroleum and natural gas",
"Mining", "Electric", "Wind and solar",
"Amusement and recreation", "Other railroad",
"Track replacement", "Local transit structures",
"Other land transportation", "Farm", "Water supply",
"Sewage and waste disposal",
"Highway and conservation and development",
"Mobile structures",
"Pharmaceutical and medicine manufacturing",
"Chemical manufacturing, ex. pharma and med",
"Semiconductor and other component manufacturing",
"Computers and peripheral equipment manufacturing",
"Communications equipment manufacturing",
"Navigational and other instruments manufacturing",
"Other computer and electronic manufacturing, n.e.c.",
"Motor vehicles and parts manufacturing",
"Aerospace products and parts manufacturing",
"Other manufacturing",
"Scientific research and development services",
"Software publishers", "Financial and real estate services",
"Computer systems design and related services",
"All other nonmanufacturing, n.e.c.",
"Private universities and colleges",
"Other nonprofit institutions", "Theatrical movies",
"Long-lived television programs", "Books", "Music",
"Other entertainment originals", "Own account software",
"Inventories", "Land"
]
}
}
},
"BEA_code": {
"type": "str",
"validators": {
"choice": {
"choices": [
"EP1A", "EP1B", "EP1C", "EP1D", "EP1E", "EP1F",
"EP1G", "EP1H", "EP20", "EP34", "EP35", "EP36",
"EP31", "EP12", "EI11", "EI12", "EI21", "EI22",
"EI30", "EI40", "EI50", "EI60", "ET11", "ET12",
"ET20", "ET30", "ET40", "ET50", "EO11", "EO12",
"EO30", "EO21", "EO40", "EO22", "EO50", "EO60",
"EO71", "EO72", "EO80", "SOO1", "SB31", "SB32",
"SOO2", "SC03", "SC04", "SC01", "SOMO", "SC02",
"SI00", "SU30", "SU60", "SU40", "SU50", "SU20",
"SM01", "SM02", "SB10", "SB20", "SB41", "SB42",
"SB43", "SB45", "SU11", "SU12", "SB44", "SB46",
"SN00", "SO01", "SO02", "SO03", "SO04", "ENS1",
"ENS2", "ENS3", "RD11", "RD12", "RD23", "RD21",
"RD22", "RD24", "RD25", "RD31", "RD32", "RDOM",
"RD70", "RD40", "RD50", "RD60", "RD80", "RD91",
"RD92", "AE10", "AE20", "AE30", "AE40", "AE50",
"RES", "LAND", "INV"
]
}
}
},
"minor_asset_group": {
"type": "str",
"validators": {
"choice": {
"choices": [
"Computers and Software",
"Industrial Machinery",
"Instruments and Communications Equipment",
"Intellectual Property",
"Inventories",
"Land",
"Mining and Drilling Structures",
"Nonresidential Buildings",
"Office and Residential Equipment",
"Other Industrial Equipment",
"Other Structures",
"Residential Buildings",
"Service industry machinery",
"Transportation Equipment"
]
}
}
},
"major_asset_group": {
"type": "str",
"validators": {
"choice": {
"choices": [
"Equipment",
"Structures",
"Intellectual Property",
"Inventories",
"Land"
]
}
}
},
"ADS_life": {
"type": "float",
"validators": {
"choice": {
"choices": [3.0, 4.0, 5.0, 6.0, 7.0, 9.0, 9.5, 10.0,
12.0, 14.0, 15.0, 18.0, 19.0, 20.0, 25.0,
28.0, 30.0, 40.0, 50.0, 100.0]
}
}
},
"GDS_life": {
"type": "float",
"validators": {
"choice": {
"choices": [3.0, 5.0, 7.0, 10.0, 15.0, 20.0, 25.0,
27.5, 39.0, 100.0]
}
}
},
"system": {
"type": "str",
"validators": {
"choice": {
"choices": ["ADS", "GDS", "Economic"]
}
}
},
"year": {
"type": "int",
"validators": {"range": {"min": 2013, "max": 2030}}
}
}
},
"asset": {
"title": "Tax depreciation rules for assets",
"description": "Tax depreciation rules for assets",
"type": "depreciation_rules",
"value": [
{
"ADS_life": 5.0,
"BEA_code": "EP1A",
"GDS_life": 5.0,
"asset_name": "Mainframes",
"major_asset_group": "Equipment",
"minor_asset_group": "Computers and Software",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP1B",
"GDS_life": 5.0,
"asset_name": "PCs",
"major_asset_group": "Equipment",
"minor_asset_group": "Computers and Software",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP1C",
"GDS_life": 5.0,
"asset_name": "DASDs",
"major_asset_group": "Equipment",
"minor_asset_group": "Computers and Software",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP1D",
"GDS_life": 5.0,
"asset_name": "Printers",
"major_asset_group": "Equipment",
"minor_asset_group": "Computers and Software",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP1E",
"GDS_life": 5.0,
"asset_name": "Terminals",
"major_asset_group": "Equipment",
"minor_asset_group": "Computers and Software",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP1F",
"GDS_life": 5.0,
"asset_name": "Tape drives",
"major_asset_group": "Equipment",
"minor_asset_group": "Computers and Software",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP1G",
"GDS_life": 5.0,
"asset_name": "Storage devices",
"major_asset_group": "Equipment",
"minor_asset_group": "Computers and Software",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP1H",
"GDS_life": 5.0,
"asset_name": "System integrators",
"major_asset_group": "Equipment",
"minor_asset_group": "Computers and Software",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 10.0,
"BEA_code": "EP20",
"GDS_life": 7.0,
"asset_name": "Communications",
"major_asset_group": "Equipment",
"minor_asset_group": "Instruments and Communications Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 9.0,
"BEA_code": "EP34",
"GDS_life": 7.0,
"asset_name": "Nonelectro medical instruments",
"major_asset_group": "Equipment",
"minor_asset_group": "Instruments and Communications Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP35",
"GDS_life": 7.0,
"asset_name": "Electro medical instruments",
"major_asset_group": "Equipment",
"minor_asset_group": "Instruments and Communications Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 7.0,
"BEA_code": "EP36",
"GDS_life": 7.0,
"asset_name": "Nonmedical instruments",
"major_asset_group": "Equipment",
"minor_asset_group": "Instruments and Communications Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EP31",
"GDS_life": 5.0,
"asset_name": "Photocopy and related equipment",
"major_asset_group": "Equipment",
"minor_asset_group": "Instruments and Communications Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 10.0,
"BEA_code": "EP12",
"GDS_life": 5.0,
"asset_name": "Office and accounting equipment",
"major_asset_group": "Equipment",
"minor_asset_group": "Instruments and Communications Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "EI11",
"GDS_life": 5.0,
"asset_name": "Nuclear fuel",
"major_asset_group": "Equipment",
"minor_asset_group": "Other Industrial Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 15.0,
"BEA_code": "EI12",
"GDS_life": 7.0,
"asset_name": "Other fabricated metals",
"major_asset_group": "Equipment",
"minor_asset_group": "Other Industrial Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 28.0,
"BEA_code": "EI21",
"GDS_life": 15.0,
"asset_name": "Steam engines",
"major_asset_group": "Equipment",
"minor_asset_group": "Transportation Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 15, "method": "DB 150%"}
},
{
"ADS_life": 20.0,
"BEA_code": "EI22",
"GDS_life": 7.0,
"asset_name": "Internal combustion engines",
"major_asset_group": "Equipment",
"minor_asset_group": "Transportation Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 14.0,
"BEA_code": "EI30",
"GDS_life": 7.0,
"asset_name": "Metalworking machinery",
"major_asset_group": "Equipment",
"minor_asset_group": "Other Industrial Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 4.0,
"BEA_code": "EI40",
"GDS_life": 7.0,
"asset_name": "Special industrial machinery",
"major_asset_group": "Equipment",
"minor_asset_group": "Industrial Machinery",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 9.0,
"BEA_code": "EI50",
"GDS_life": 7.0,
"asset_name": "General industrial equipment",
"major_asset_group": "Equipment",
"minor_asset_group": "Industrial Machinery",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 30.0,
"BEA_code": "EI60",
"GDS_life": 15.0,
"asset_name": "Electric transmission and distribution",
"major_asset_group": "Equipment",
"minor_asset_group": "Other Industrial Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 15, "method": "DB 150%"}
},
{
"ADS_life": 5.0,
"BEA_code": "ET11",
"GDS_life": 5.0,
"asset_name": "Light trucks (including utility vehicles)",
"major_asset_group": "Equipment",
"minor_asset_group": "Transportation Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 6.0,
"BEA_code": "ET12",
"GDS_life": 5.0,
"asset_name": "Other trucks, buses and truck trailers",
"major_asset_group": "Equipment",
"minor_asset_group": "Transportation Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 5.0,
"BEA_code": "ET20",
"GDS_life": 5.0,
"asset_name": "Autos",
"major_asset_group": "Equipment",
"minor_asset_group": "Transportation Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 6.0,
"BEA_code": "ET30",
"GDS_life": 5.0,
"asset_name": "Aircraft",
"major_asset_group": "Equipment",
"minor_asset_group": "Transportation Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 5, "method": "DB 200%"}
},
{
"ADS_life": 18.0,
"BEA_code": "ET40",
"GDS_life": 10.0,
"asset_name": "Ships and boats",
"major_asset_group": "Equipment",
"minor_asset_group": "Transportation Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 10, "method": "DB 200%"}
},
{
"ADS_life": 14.0,
"BEA_code": "ET50",
"GDS_life": 7.0,
"asset_name": "Railroad equipment",
"major_asset_group": "Equipment",
"minor_asset_group": "Transportation Equipment",
"system": "GDS",
"year": 2020, "value": {"life": 7, "method": "DB 200%"}
},
{
"ADS_life": 9.0,
"BEA_code": "EO11",
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{
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{
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{
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"BEA_code": "EO21",
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"asset_name": "Farm tractors",
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{
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{
"ADS_life": 4.0,
"BEA_code": "EO22",
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{
"ADS_life": 10.0,
"BEA_code": "EO50",
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{
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{
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"BEA_code": "EO71",
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{
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"BEA_code": "EO72",
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{
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"BEA_code": "EO80",
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"ADS_life": 40.0,
"BEA_code": "SOO1",
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{
"ADS_life": 40.0,
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{
"ADS_life": 40.0,
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{
"ADS_life": 40.0,
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{
"ADS_life": 40.0,
"BEA_code": "SC04",
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{
"ADS_life": 40.0,
"BEA_code": "SC01",
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"ADS_life": 14.0,
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{
"ADS_life": 40.0,
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"ADS_life": 40.0,
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"ADS_life": 5.0,
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{
"ADS_life": 14.0,
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{
"ADS_life": 14.0,
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{
"ADS_life": 6.0,
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{
"ADS_life": 14.0,
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"ADS_life": 10.0,
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{
"ADS_life": 40.0,
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"ADS_life": 40.0,
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{
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{
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{
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{
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{
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},
{
"ADS_life": 5.0,
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{
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{
"ADS_life": 50.0,
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"ADS_life": 50.0,
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},
{
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},
{
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{
"ADS_life": 3.0,
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{
"ADS_life": 9.5,
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{
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{
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{
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