As part of Law No. 466-IX, which was published on 22 May 2020, Ukraine has introduced accelerated depreciation for certain groups of fixed assets for the period 2020 to 2030. This includes the following asset groups and minimum allowable depreciation periods (years of useful life):

• Group 3 (buildings - transmission devices only) - minimum 5 years (normally 10 years for transmission devices);
• G…