Page 63 - Nexia Cape Town 2018 TG Digital

Type of asset No. of years Type of asset No. of years
for write-off for write-off
Heat dryers 6 Radio communication 5
Heating equipment 6 Refrigerated milk tankers 4
Hot water systems 5 Refrigeration equipment 6
Incubators 6 Refrigerators 6
Ironing and pressing equipment 6 Runway lights 5
Kitchen equipment 6 Sanders 6
Knitting machines 6 Scales 5
Laboratory research equipment 5 Security systems removable 5
Lathes 6 Seed separators 6
Laundromat equipment 5 Sewing machines 6
Law reports 5 Shakers 4
Lift installations 12 Shop fittings 6
Medical theatre equipment 6 Solar energy units 5
Milling machines 6 Special patterns and tooling 2
Mobile caravans 5 Spin dryers 6
Mobile cranes 4 Spot welding equipment 6
Mobile refrigeration units 4 Staff training equipment 5
Motors 4 Surge bins 4
Motorcycles 4 Surveyors:
Motorised chain saws 4 Field equipment 10
Motorised concrete mixers 3 Instruments 5
Motor mowers 5 Tape-recorders 5
Musical instruments 5 Telephone equipment 5
Navigation systems 10 Television and advertising films 4
Neon signs and advertising boards 10 Television sets, video machines
Office equipment – electronic 3 and decoders 6
Office equipment – mechanical 5 Textbooks 3
Oxygen concentrators 3 Tractors 4
Ovens and heating devices 6 Trailers 5
Ovens for heating food 6 Traxcavators 4
Packaging equipment 4 Trollies 3
Paintings (valuable) 25 Trucks (heavy-duty) 3
Pallets 4 Trucks (other) 4
Passenger cars 5 Truck-mounted cranes 4
Patterns, tooling and dies 3 Typewriters 6
Pellet mills 4 Vending machines (including video
Perforating equipment 6 game machines) 6
Photocopying equipment 5 Video cassettes 2
Photographic equipment 6 Warehouse racking 10
Planers 6 Washing machines 5
Pleasure craft, etc� 12 Water distillation and
Ploughs 6 purification plant 12
Portable safes 25 Water tankers 4
Power tools (hand-operated) 5 Water tanks 6
Power supply 5 Weighbridges (movable parts) 10
Public address systems 5 Wire line rods 1
Pumps 4 Workshop equipment 5
Racehorses 4 X-ray equipment 5
Radar systems 5
The acquisition of “small” items at a cost of less than R7 000 per item may be written off in full during the year
of acquisition�
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