Regulations on Real Estate Appraisal Article 65
Depreciation of a building should be estimated based on its economic life, but is allowed to be estimated based on its physical life if necessary.Economic life refers to the duration of years for a new building to become unworthy to use due to the deterioration of function or utility of the building.Physical life refers to the duration of years for a new building to become unusable due to the fragile structure caused by natural wear or damage of external force.In case the age of a building has exceeded its economic life, the economic life should be adjusted.
中文原文 不動產估價技術規則第65條
建物折舊額計算應以經濟耐用年數為主，必要時得以物理耐用年數計算。
經濟耐用年數指建物因功能或效益衰退至不值得使用所經歷之年數。
物理耐用年數指建物因自然耗損或外力破壞至結構脆弱而不堪使用所經歷之年數。
建物之經歷年數大於其經濟耐用年數時，應重新調整經濟耐用年數。
經濟耐用年數指建物因功能或效益衰退至不值得使用所經歷之年數。
物理耐用年數指建物因自然耗損或外力破壞至結構脆弱而不堪使用所經歷之年數。
建物之經歷年數大於其經濟耐用年數時，應重新調整經濟耐用年數。