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Depreciation - ird.govt.nz

Expenditure for repairs and maintenance can be claimed as a deduction through business accounts. Anything more than repairs or maintenance is capital expenditure and is not deductible, but will be subject to normal depreciation rules. In general terms the depreciation rate options available are as follows: 1. You must use the general rates set ...

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  Capital, Maintenance, Repair, Expenditure, Capital expenditures

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