| Advertising signs: |
| Billboard assets: |
| Billboard lighting: |
| HID/Metal halide lighting systems | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| LED
lighting systems (including solar powered LED lighting systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Solar
power generating assets - see Table B Solar photovoltaic electricity
generation system assets |
| Billboard
steel structures (incorporating electrical systems, footings,
scaffolding and walking platforms and steel frame sign panels) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Computer hardware - see Table B Computers |
| Digital LED screens | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Electronic message centre (EMC) units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Mobile billboard assets: |
| Digital LED screens | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Mobile
billboard trucks and trailers - see Table B Motor vehicles and trailers |
| Floor mounted internal advertising panels (used in airports and shopping centres etc) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Kiosks and other external standalone advertising panel structures | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| LED advertising screens (used in office tower foyers etc) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): |
| Digital LED advertising panels | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Static advertising panels | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Signage for business identification (including lighting for signs) - see Table B Advertising signs |