That's right. According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law, the minimum depreciation period of fixed assets is: \x0d\ (1) 20 years for houses and buildings; \x0d\ (2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year; \x0d\ (3) Appliances, tools and furniture related to production and business activities, 5 years; \x0d\ (4) 4 years for vehicles other than airplanes, trains and ships; \x0d\ (5) Electronic equipment, 3 years.