CALCULATOR AMORTIZARE MD
Depreciation Calculator - Moldova
Straight-line mandatory · Capitalization threshold: MDL 12,000 · Accelerated: 50% in year 1
Asset value (MDL)
Category
Buildings (20–50 ani)
Industrial structures (15–40 ani)
Machinery/equipment (5–15 ani)
Trucks/buses (5–10 ani)
Cars (5–7 ani)
IT equipment (3–5 ani)
Furniture (5–10 ani)
Intangible assets (3–10 ani)
Useful life (years)
Accelerated (50% year 1)
REFERENCE USEFUL LIVES
Buildings
20–50 ani
Industrial structures
15–40 ani
Machinery/equipment
5–15 ani
Trucks/buses
5–10 ani
Cars
5–7 ani
IT equipment
3–5 ani
Furniture
5–10 ani
Intangible assets
3–10 ani
Cap. threshold:
MDL 12.000 (below = immediate expense)
Repairs:
Fully deductible if < 15% of asset value
Automobiles:
Depreciable value cap applies
Art. 26¹ Codul Fiscal · OMF 119/2013 (SNC) · Straight-line mandatory since 2019