Depreciation allowance pool - Fire Services Renovation work

1. The question is that what type of renovation work are you carrying out. For example, you replace the sprinkler system, that item rank for 10% pool. For items not specified in the list of depreciable assets, you should consider whether they become part of the building. You can find the list of assets and their ranking pool at the back of the Inland Revenue Ordinance.
2. Normally, furniture and equipment items rank for 20% pool. You should refer to the list as stated above.
Hope it can be of help!