Clauses of the Real Estate Securitization Act Article 53
The depreciation cost of constructions invested through the REIT or the REAT plan may be calculated with an extended period of one-half of the service life as described in the Table of Service Life of Fixed Assets. However, the period of those to be set aside with a selected extended service life shall not be altered afterward.
中文原文 不動產證券化條例第53條
依不動產投資信託計畫或不動產資產信託計畫投資之建築物，得依固定資產耐用年數表規定之耐用年數延長二分之一計算每年之折舊費用。
但經選定延長年限提列折舊者，嗣後年度即不得變更。
但經選定延長年限提列折舊者，嗣後年度即不得變更。