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            Navigating Tonnage Tax Depreciation: Comprehensive Asset Classification, Calculation, and Transition Methodology under Section 115VK

            A legal document detailing depreciation computation under Section 115VK for tonnage taxation. The procedures for dividing asset blocks into qualifying and non-qualifying categories, calculating written down value, and handling asset transitions between tonnage tax and non-tonnage tax purposes. It provides step-by-step guidance for allocating depreciation across different asset types, with specific rules for partial asset usage and value adjustments.

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