depreciable asset means any tangible personal property or structural improvement to real property that—
depreciable asset means any tangible movable property, immovable property (other than unimproved land), or structural improvement to immovable property, owned by a person that —
depreciable asset means a capital asset or other asset for which the cost must be capitalized for statement of costs purposes.
More Definitions of depreciable asset
depreciable asset means an asset as defined in paragraph 1 of the Eighth Schedule (other than any trading stock and any debt), in respect of which a deduction or allowance determined wholly or partly with reference to the cost or value of that asset is allowable in terms of this Act for purposes other than the determination of any capital gain or capital loss;
depreciable asset means an asset employed wholly and exclusively in the production of income from a business, and which is likely to lose value because of wear and tear, obsolescence or the passing of time but excludes goodwill, an interest in land, a membership interest in an entity and trading stock;
depreciable asset means a capital asset for which the cost must be capitalized for ratesetting purposes.
depreciable asset means any plant or machinery, or any implement, utensil or similar article, which is wholly or partly used, or held ready for use, by a person in the production of income included in gross income and which is likely to lose value because of wear and tear, or obsolescence;
depreciable asset. 2 means any tangible movable property or structural improvement to immovable property that—
depreciable asset means a capital asset for which the cost must be capitalized for rate setting purposes.
depreciable asset means any tangible movable property that: