Cabinet Decision No. 39 of 2019, Article 14, identifies specific assets that are ineligible for depreciation deductions. Under the Qatar Income Tax Law 24 of 2018, taxpayers are prohibited from claiming depreciation on land and goodwill or similar intangible assets. This distinction is critical for financial reporting and tax calculation, as these assets are viewed as either non-wasting or representing premium value rather than physical wear and tear. This article ensures that depreciation claims are restricted to assets with a finite, measurable useful life.