3°: Depreciation of assets acquired on expiry of a leasing contract

PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The fraction of the price which exceeds, where applicable, the purchase price of the land, by the lessor, considered as the cost price of the buildings, is depreciated under the conditions mentioned…