Cabinet Decision No. 39 of 2019, Article 16, provides a comprehensive schedule of maximum depreciation rates for various asset classes. This includes 5% for durable buildings, 20% for transport means, and 33.33% for computers. It also allows for full depreciation of assets valued under 5,000 riyals in their first year. Notably, machinery used in industrial shifts can benefit from increased rates (up to double for three shifts). The article also permits deducting the net book value of destroyed or decommissioned assets, provided documentation is maintained.