org.cispec.depreciation

recommended: any CI recorded as a capitalised asset on an organisation's books

org.cispec.depreciation records the depreciation method and useful life period applied to a capitalised Change Item — how its acquisition cost is amortised over time for accounting and tax purposes.

Only applies to capitalised (capex) assets — physical equipment, on-premises software licences, leasehold improvements, and other fixed assets recorded on the balance sheet. CIs under opex, on-demand, or subscription billing models do not depreciate in the accounting sense. org.cispec.billing-model signals which model applies.

Applies across domains wherever capital assets appear: servers and network equipment, vehicles and aircraft, industrial machinery, medical devices, weapons systems and defence equipment, laboratory instruments, and facilities improvements.

Value format

Depreciation method and useful life — colon-separated.

org.cispec.depreciation=straight-line:5Y
org.cispec.depreciation=MACRS:7Y
org.cispec.depreciation=declining-balance:3Y
org.cispec.depreciation=units-of-production

Common useful life periods follow IRS or applicable tax authority guidelines (5-year for computers and peripherals, 7-year for office furniture and fixtures, 39-year for non-residential real property under US MACRS).

Conformance

org.cispec.depreciation is RECOMMENDED for any CI recorded as a capitalised fixed asset. Not REQUIRED for Declared conformance.

Attestation

depreciation is independently attestable against the organisation’s fixed asset register, tax filings, and financial statements. For regulated industries (defence, pharmaceuticals, utilities) the depreciation schedule may be verifiable against regulatory filings.

Resolution and relation

depreciation pairs with cost (the amount being depreciated) and acquired (the start date of the depreciation schedule). Together these three facts give an auditor the current book value of a capitalised CI at any point in time.

Document identifier

OID: 1.3.6.1.4.1.42387.2.3.5
GUID: 0e456549-e677-5ad3-8c7f-49210439cb48