In the Official Gazette of 2 July 2013, Decree No. DB2013/335m was published on the temporary accelerated depreciation measure with effect from 1 July 2013. In addition to the information already reported, the Decree contains the following measures. (a) Application of the accelerated depreciation The accelerated depreciation may only be used if reasonable expectation exists that a business asset will be put into use before 1 January 2016. Furthermore, the possibility to depreciate at the maximum 50% of the purchase or processing costs of a business asset applies once only in the year in which the company has entered into...