Amortization Period

Methodology

Amortization Periods

The amortization periods for tangible and intangible assets are determined for each asset or category of assets by the deliberative assembly, with the following exceptions:

Fees related to urban planning documents referred to in Article L.121-7 of the Urban Planning Code, which are amortized over a maximum period of 10 years
Study fees and insertion fees not followed by realization, which are amortized over a maximum period of 5 years
Research and development costs, which are amortized over a maximum period of 5 years
Patents, which are amortized over the term of the privilege they enjoy or over the effective duration of their use if shorter
Equipment subsidies paid, which are amortized over a maximum period of 5 years when the beneficiary is a private entity, or fifteen years when the beneficiary is a public entity

For other assets, the assembly may refer to the indicative scale below:

Type	Assets	Duration
Intangible Assets
	Software	2 years
Tangible Assets
	Cars	5 to 10 years
	Trucks and Industrial Vehicles	4 to 8 years
	Furniture	10 to 15 years
	Electric or Electronic Office Equipment	5 to 10 years
	Computer Equipment	2 to 5 years
	Standard Equipment	6 to 10 years
	Safe	20 to 30 years
	Heating Installations and Appliances	10 to 20 years
	Lifts-Elevators	20 to 30 years
	Laboratory Equipment	5 to 10 years
	Garage and Workshop Equipment	10 to 15 years
	Kitchen Equipment	10 to 15 years
	Sports Equipment	10 to 15 years
	Road Installations	20 to 30 years
	Plantations	15 to 20 years
	Other Layouts and Land Improvements	15 to 30 years
	Deposit Areas (mines and quarries)	over the duration of the exploitation contract
	Constructions on others' land	over the duration of the land lease
	Light Buildings, Shelters	10 to 15 years
	Building Layouts and Improvements, Electrical and Telephone Installations	15 to 20 years

MyCityCO2 respects the same amortization periods, however, defining a maximum duration of 7 years for the longest amortizations. Since MyCityCO2 cannot rely on the amortization management mechanism (see above), it is necessary to reconstruct the amortization history to provide a faithful picture of the state of amortizations. Data has been provided since 2010, generating amortizations from the investment date, allowing us, after 7 fiscal years, by 2016, to have a complete view of community emissions. It is in 2016 that the Paris Agreement entered into force, so it is since 2016 that the communities' trajectory can be measured.