Accellerated Depreciation in certain business fields and/or certain regions of Indonesia

Source: International Energy Agency
Last updated: 25 June 2025

The 2015 government regulation allows accellerated depreciation of fixed assets including investments in the renewable energy sector, e.g. in infrastructure and power contribution. The benefit period lies between 2 years up to 10 years based on the 'Group' (I to IV) specified in the regulation of 2009 (Non-Building Tangible Assets for Depreciation Purposes).

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