Supplementary Provisions, Article 6Transitional Measures Concerning the Calculation of the Depreciation Allowance for Deferred Assets

The provisions of Article 137, paragraph (1) (Calculation of the Depreciation Allowance for Deferred Assets) of the New Order apply to the calculation of the depreciation allowance for Deferred Assets that an individual expends on or after the Effective Date, and the provisions then in force continue to govern the calculation of the depreciation allowance for Deferred Assets that an individual expended before the Effective Date.