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本記事では、耐用年数が経過して減価償却が完了した固定資産がどうなるか、また耐用年数を経過した物件を所有または購入するデメリットを解説しています。耐用年数が経過後の減価償却資産について詳しく知りたい人はぜひお読みください。

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Altera o Decreto nº 12.242, de 8 de novembro de 2024, para regulamentar a concessão de quotas diferenciadas de depreciação acelerada para embarcações de apoio marítimo utilizadas no suporte logístico e na prestação de serviços aos campos, às instalações e às plataformas offshore, de que trata o art. 1º, caput, inciso III, da Lei nº 14.871, de 28 de maio de 2024.

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