General Communiqué of the Directorate General of Public Accounts (Serial No: 98) (Depreciation, Depletion and Impairment)
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This Turkish regulation, effective from 10 February 2026, establishes uniform rules for public sector entities under general government regarding depreciation, depletion, and impairment of non-current assets. It lists specific general ledger accounts subject to each treatment and defines the straight-line depreciation method using fixed rates from an attached schedule. Assets below TL 52,000 (movables and intangibles) or TL 114,000 (immovables) are fully depreciated in the year of acquisition. Value-increasing expenditures above these thresholds are capitalized and depreciated over the remaining useful life. Detailed procedures for impairment testing are provided separately for cash-generating and non-cash-generating assets, including indicators of impairment and methods to calculate recoverable service amount or recoverable amount.
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Key Changes
- Straight-line depreciation method mandatory for all listed public sector non-current assets using rates in Annex-1
- Immediate 100% depreciation for movables and intangibles below TL 52,000 and immovables below TL 114,000 in year of acquisition
- Value-increasing expenditures exceeding thresholds must be capitalized and depreciated over remaining useful life
+ 3 more changes with Pro
Obligations
What this law requires
Apply straight-line depreciation method to non-current assets using fixed annual rates specified in the attached Schedule (Ek-1) based on the asset's useful life
Fully depreciate movable assets and intangibles below TL 52,000 and immovable assets below TL 114,000 in the year of acquisition at 100% depreciation rate
Capitalize and depreciate value-increasing expenditures exceeding the established thresholds (TL 52,000 for movables/intangibles, TL 114,000 for immovables) over the remaining useful life of the asset
Record all non-current assets subject to depreciation and impairment individually in the Fixed Assets Depreciation and Impairment Register (Ek-2) with registry or property numbers
Account for depreciation and depletion by debiting the Expenses Account (630) and crediting the appropriate Accumulated Depreciation/Depletion Accounts (257, 268, 278, or 299)