There are two tables, one for normal direct estimate and one for simplified direct estimation. 5. Amortisation of goodwill concept can be defined as the difference between the physical value Pharmacy (furniture, stock, and local) and what you paid for it upon purchase. JPMorgan Chase does not necessarily agree. The coefficient of goodwill amortization for 2009 is 5% or 7.5%. 6. Contracts Leasing (Leasing ) leasing contracts with a minimum of two years (for property) and 10 years (for rent) that have been concluded as of January 1, 1996 shall have the following scheme Prosecutor: The entire portion of the contributions for the financial burden will be a deductible expense. The portion of the contributions corresponding to recoup the cost of the asset will be deductible expenditure limit applied to the cost of either three times the rate of depreciation for the property in question set the tables. 7. Accelerated depreciation of assets in which the reinvestment is able to amortize the tangible fixed assets and real estate investments affects the materialisation of the reinvestment of the total amount obtained in the onerous transfer of items of property, plant material affection, depending on the coefficient obtained by multiplying by 3 the coefficient of linear depreciation maximum provided in the tables, provided they meet the following requirements: That the item be forwarded for consideration as not being applicable in profit transfers. That investment is made in the period between the year preceding the date of delivery or provision of the element transmitted and the three subsequent years.