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:

Intangible Assets
Software2 years
Tangible Assets
Cars5 to 10 years
Trucks and Industrial Vehicles4 to 8 years
Furniture10 to 15 years
Electric or Electronic Office Equipment5 to 10 years
Computer Equipment2 to 5 years
Standard Equipment6 to 10 years
Safe20 to 30 years
Heating Installations and Appliances10 to 20 years
Lifts-Elevators20 to 30 years
Laboratory Equipment5 to 10 years
Garage and Workshop Equipment10 to 15 years
Kitchen Equipment10 to 15 years
Sports Equipment10 to 15 years
Road Installations20 to 30 years
Plantations15 to 20 years
Other Layouts and Land Improvements15 to 30 years
Deposit Areas (mines and quarries)over the duration of the exploitation contract
Constructions on others' landover the duration of the land lease
Light Buildings, Shelters10 to 15 years
Building Layouts and Improvements, Electrical and Telephone Installations15 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.