Asset type
Depreciation method
Depreciation term (estimated useful life)
Production facility
Straight-line
20 – 30 years
Equipment
3 – 25 years
Leasehold improvements
Lesser of estimated useful life or lease term
Finance lease right-of-use assets
Lesser of the lease term and the useful life of the leased asset
Amortization term
Customer relationships & distribution channel
14 – 16 years
Licences, permits & applications
12 months – indefinite
Intellectual property, trademarks & brands
15 months – 25 years
Non-compete agreements
Over term of non-compete
Know how
5 years
Tabular disclosure of amortization term of intangible assets.
No definition available.
Tabular disclosure of useful lives of property, plant and equipment.