Ukraine's State Fiscal Service has published guidance letter 3918/6/99-99-15-02-02-15/IPK of 21 August 2019 on the depreciation period for refurbished fixed assets. The letter notes that under general depreciation rules, when the useful life of an asset is less than the period prescribed under Article 138.3.3 of the Tax Code for the respective asset group, then the prescribed period must be us…