OECD Capital Allowances, Three Assets, 1979-2012
Jump to Industrial Buildings, Machines, or Intangibles
Table 1: OECD Capital Allowances: Industrial Buildings
The net present value of capital consumption allowances for industrial buildings for each OECD country, 1979 – 2013
| OECD Country |
| Australia |
| Austria |
| Belgium |
| Canada |
| Chile |
| Czech Republic |
| Denmark |
| Estonia |
| Finland |
| France |
| Germany |
| Greece |
| Hungary |
| Iceland |
| Ireland |
| Israel |
| Italy |
| Japan |
| Korea |
| Luxembourg |
| Mexico |
| Netherlands |
| New Zealand |
| Norway |
| Poland |
| Portugal |
| Slovak Republic |
| Slovenia |
| Spain |
| Sweden |
| Switzerland |
| Turkey |
| United Kingdom |
| United States |
| Simple Average |
| Weighted Average (by GDP) |
| 1979 | 1980 | 1981 | 1982 | 1983 | 1984 | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 |
| 33.8% | 33.8% | 33.8% | 47.9% | 47.9% | 47.9% | 33.8% | 33.8% | 33.8% | 33.8% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | |||
| 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 42.7% | 42.7% | 42.7% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | |||
| 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | 62.2% | ||||
| 45.6% | 45.6% | 45.6% | 45.6% | 45.6% | 40.5% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | 36.1% | ||||
| 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | |||||||||||||||||
| 27.9% | 27.9% | ||||||||||||||||||||||||||||||||
| 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.9% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | |||||||
| 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | |||||||||||||||
| 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 58.6% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 55.5% | 55.5% | 51.9% | 51.9% |
| 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% |
| 38.6% | 38.6% | 38.6% | 38.6% | 38.6% | 38.6% | 46.5% | 46.5% | 46.5% | 46.5% | 46.5% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% |
| 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% | 68.2% |
| 14.3% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | ||||||||||||
| 35.9% | 39.1% | 39.1% | 47.9% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 47.8% | 47.8% | 47.8% | 47.8% | 47.8% | 47.8% | 47.8% | 47.8% | |||||||||||||
| 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 94.4% | 81.7% | 81.7% | 64.6% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | ||||
| 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | ||||||||||||||
| 64.7% | 64.7% | 64.7% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 53.7% | 53.7% | 53.7% | 53.7% | 53.7% | 53.7% | 53.7% | 53.7% | 53.7% | 53.7% | 46.3% | 46.3% | 46.3% | 46.3% | 46.3% | ||||
| 42.0% | 42.0% | 42.0% | 42.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% | 27.9% |
| 41.9% | 41.9% | 41.9% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | |||||||||||||||||
| 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | ||||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | ||||||||||||||||
| 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | ||||
| 27.9% | 27.9% | 27.9% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 30.7% | 30.7% | 30.7% | 30.7% | 30.7% | 30.7% | 30.7% | ||||||||||||
| 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 51.9% | 51.9% | 51.9% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 37.4% | 37.4% | 47.8% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | 37.4% | ||||
| 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | 33.8% | |||||||||||||
| 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | ||||
| 27.9% | 27.9% | ||||||||||||||||||||||||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 54.8% | 54.8% | 54.8% | 54.8% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | ||||||||||||||||
| 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 60.2% | 66.5% | 66.5% | 66.5% | 64.6% | 64.6% | 64.6% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 39.1% | 55.5% | 55.5% |
| 60.9% | 60.9% | 60.9% | 60.9% | 60.9% | 60.9% | 60.9% | 60.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | |||
| 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | 55.5% | ||||
| 55.8% | 55.8% | 55.8% | 55.8% | 55.8% | 55.8% | 55.8% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | ||||||||||||
| 81.7% | 81.7% | 94.4% | 94.4% | 94.4% | 94.4% | 81.7% | 64.6% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 60.8% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 47.9% | 39.1% | 27.9% | 14.3% | 0.0% |
| 56.1% | 56.1% | 66.7% | 66.7% | 66.7% | 66.7% | 66.7% | 66.7% | 41.2% | 41.2% | 41.2% | 41.2% | 41.2% | 41.2% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% |
| 57.5% | 57.5% | 60.4% | 56.9% | 57.8% | 57.8% | 58.3% | 56.4% | 54.3% | 53.1% | 52.4% | 52.1% | 47.2% | 46.4% | 48.4% | 48.5% | 50.5% | 49.5% | 49.5% | 50.5% | 50.9% | 49.0% | 48.6% | 47.9% | 46.9% | 46.8% | 44.7% | 44.5% | 44.0% | 43.6% | 43.4% | 43.1% | 43.0% | 42.6% |
| 54.1% | 54.5% | 59.8% | 58.6% | 58.6% | 58.8% | 59.2% | 56.4% | 46.2% | 45.8% | 45.5% | 46.1% | 45.6% | 45.8% | 44.2% | 43.6% | 44.2% | 43.3% | 43.1% | 40.9% | 40.8% | 40.3% | 39.9% | 39.8% | 40.2% | 40.4% | 40.3% | 40.5% | 40.8% | 40.4% | 39.6% | 38.9% | 38.8% | 37.8% |
Table 2: OECD Capital Allowances: Machines
The net present value of capital consumption allowances for machinery for each OECD country, 1979 – 2013
| OECD Country |
| Australia |
| Austria |
| Belgium |
| Canada |
| Chile |
| Czech Republic |
| Denmark |
| Estonia |
| Finland |
| France |
| Germany |
| Greece |
| Hungary |
| Iceland |
| Ireland |
| Israel |
| Italy |
| Japan |
| Korea |
| Luxembourg |
| Mexico |
| Netherlands |
| New Zealand |
| Norway |
| Poland |
| Portugal |
| Slovak Republic |
| Slovenia |
| Spain |
| Sweden |
| Switzerland |
| Turkey |
| United Kingdom |
| United States |
| Simple Average |
| Weighted Average (by GDP) |
| 1979 | 1980 | 1981 | 1982 | 1983 | 1984 | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 |
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 83.2% | 83.2% | 83.2% | 75.9% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 79.6% | 85.1% | 85.1% | 85.1% | 85.1% | 85.1% | 85.1% | |||
| 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 86.8% | 86.8% | 81.4% | 81.4% | ||||
| 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | 88.2% | ||||
| 130.2% | 130.2% | 130.2% | 130.2% | 95.4% | 95.4% | 95.4% | 95.4% | 90.9% | 86.5% | 85.4% | 83.0% | 79.8% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 83.0% | 96.5% | 96.5% | 96.5% | 96.5% | 96.5% |
| 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | |||||||||||||||||
| 77.9% | 77.9% | ||||||||||||||||||||||||||||||||
| 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | |||||||
| 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | |||||||||||||||
| 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 88.5% | 88.5% | 82.7% | 82.7% |
| 87.8% | 87.8% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 87.3% | 85.8% | 85.8% | 85.8% | 85.8% | 85.8% | 85.8% | 85.8% | 85.8% | 85.8% | 85.8% | 85.8% | 85.8% | |||||
| 84.5% | 84.5% | 84.5% | 84.5% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 80.0% | 80.0% | 80.0% | 80.0% | 80.0% | 87.7% | 87.7% | 73.8% | 82.7% | 82.7% | 73.8% | 73.8% |
| 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 71.7% | 81.4% | 81.4% | 81.4% | 81.4% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% | 93.7% |
| 71.2% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | 82.6% | ||||||||||||
| 77.9% | 77.9% | 77.9% | 77.9% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 86.0% | 92.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | |||||||||||||
| 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 97.4% | 91.9% | 91.9% | 83.7% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 82.2% | 87.0% | 87.0% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | ||||
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | ||||||||||||||
| 96.5% | 96.5% | 96.5% | 63.0% | 63.0% | 63.0% | 63.0% | 90.0% | 90.0% | 90.0% | 90.0% | 90.0% | 90.0% | 90.0% | 90.0% | 85.5% | 85.5% | 85.5% | 85.5% | 85.5% | 85.5% | 85.5% | 85.5% | 85.5% | 85.5% | 76.0% | 76.0% | 76.0% | 76.0% | 76.0% | ||||
| 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% | 77.0% |
| 87.6% | 87.6% | 87.6% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | 92.2% | |||||||||||||||||
| 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | 87.1% | ||||||||||||
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | ||||||||||||||||
| 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 81.4% | 96.5% | 96.5% | 96.5% | 96.5% | ||||
| 61.4% | 61.4% | 67.2% | 75.9% | 75.9% | 75.9% | 75.9% | 75.9% | 75.9% | 75.9% | 75.9% | 75.9% | 75.9% | 75.9% | 75.9% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | ||||||||||||
| 86.0% | 86.0% | 88.5% | 88.5% | 88.5% | 88.5% | 86.0% | 86.0% | 86.0% | 86.0% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | 71.7% | 71.7% | 71.7% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | 78.2% | ||||
| 78.7% | 78.7% | 78.7% | 78.7% | 73.8% | 73.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.8% | 83.0% | 83.0% | 83.0% | 83.0% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | |||||||||||||
| 77.4% | 77.4% | 77.4% | 77.4% | 77.4% | 77.4% | 86.7% | 86.7% | 86.7% | 86.7% | 86.7% | 86.7% | 86.7% | 86.7% | 86.7% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | 88.8% | ||||
| 77.9% | 77.9% | ||||||||||||||||||||||||||||||||
| 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 90.0% | 90.0% | 90.0% | 90.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | ||||||||||||||||
| 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 73.2% | 78.2% | 78.2% | 78.2% | 78.2% | 81.9% | 81.9% | 81.9% | 81.9% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% | 86.4% |
| 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 89.4% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | |||
| 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | ||||
| 95.8% | 95.8% | 95.8% | 95.8% | 93.4% | 93.4% | 93.4% | 93.4% | 93.4% | 93.4% | 93.4% | 93.4% | 93.4% | 87.6% | 87.6% | 87.6% | 87.6% | 87.6% | 87.6% | 87.6% | 87.6% | 87.6% | ||||||||||||
| 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 100.0% | 94.2% | 88.5% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 86.2% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 78.2% | 78.2% | 78.2% | 78.2% |
| 98.0% | 98.0% | 88.7% | 88.7% | 88.7% | 88.7% | 88.7% | 88.7% | 86.6% | 86.6% | 86.6% | 86.6% | 86.6% | 86.6% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% | 87.7% |
| 91.0% | 91.0% | 90.2% | 89.8% | 86.9% | 86.9% | 86.7% | 84.7% | 84.1% | 83.6% | 83.6% | 85.0% | 82.8% | 83.0% | 83.3% | 84.2% | 84.5% | 83.6% | 83.6% | 84.4% | 84.4% | 81.6% | 81.4% | 80.7% | 80.7% | 80.7% | 80.7% | 80.9% | 80.7% | 80.4% | 81.3% | 81.3% | 80.7% | 80.7% |
| 91.6% | 91.8% | 88.8% | 88.8% | 87.4% | 87.4% | 87.1% | 84.6% | 83.1% | 82.7% | 82.7% | 84.5% | 84.0% | 84.2% | 84.4% | 84.4% | 84.4% | 84.6% | 84.7% | 84.9% | 84.8% | 84.8% | 84.3% | 84.1% | 84.0% | 83.9% | 84.0% | 84.7% | 84.7% | 83.4% | 84.3% | 84.3% | 83.5% | 83.6% |
Table 3: OECD Capital Allowances: Intangibles
The net present value of capital consumption allowances for intangibles for each OECD country, 1979 – 2013
| OECD Country |
| Australia |
| Austria |
| Belgium |
| Canada |
| Chile |
| Czech Republic |
| Denmark |
| Estonia |
| Finland |
| France |
| Germany |
| Greece |
| Hungary |
| Iceland |
| Ireland |
| Israel |
| Italy |
| Japan |
| Korea |
| Luxembourg |
| Mexico |
| Netherlands |
| New Zealand |
| Norway |
| Poland |
| Portugal |
| Slovak Republic |
| Slovenia |
| Spain |
| Sweden |
| Switzerland |
| Turkey |
| United Kingdom |
| United States |
| Simple Average |
| Weighted Average (by GDP) |
| 1979 | 1980 | 1981 | 1982 | 1983 | 1984 | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 |
| 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | 54.8% | |||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | |||||||||||||||
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | |||||||||||||||
| 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | 51.9% | ||||||||||||||||||||
| 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | |||||||||||||||||
| 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 69.0% | 69.0% | 69.0% | 69.0% | 69.0% | 84.3% | 84.3% | 84.3% | 84.3% | 84.3% | 84.3% | 84.3% | 84.3% | 84.3% | ||||||||||||||
| 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | 81.3% | |||||||||||||
| 90.5% | 90.5% | 90.5% | 90.5% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | |||||||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | |||||||||||||
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | |||||||||||
| 87.0% | 87.0% | 87.0% | 87.0% | 78.7% | 78.7% | 78.7% | 78.7% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | |||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | |||||||||||||||||||
| 84.1% | 84.1% | 84.1% | 84.1% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | |||||||||||||||
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 80.9% | 80.9% | 80.9% | 80.9% | 80.9% | 80.9% | 80.9% | 80.9% | 80.9% | 80.9% | 80.9% | ||||||||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | |||||||||||||||
| 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | ||||||||||||||||||
| 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 93.2% | 96.5% | 96.5% | 96.5% | 96.5% | 96.5% | |||||||||||
| 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | ||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | ||||||||||||||||||||
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | |||||||||||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | ||||||||||||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | |||||||||||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | ||||||||||||||||||||
| 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | |||||||||||||
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | |||||||||||||||
| 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | |||||||||||||||
| 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | ||||||||||||||
| 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 87.0% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | 73.8% | ||||||||||||||||
| 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | 83.2% | |||||||||||||||||
| 88.4% | 88.4% | 88.4% | 88.4% | 88.4% | 88.4% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | 86.0% | |||||||||||||
| 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | 90.5% | |||||||||||||||
| 47.9% | 47.9% | 87.0% | 87.0% | 87.0% | 87.0% | 63.2% | 63.2% | 63.2% | 63.2% | 63.2% | 63.2% | 63.2% | 63.2% | 63.2% | |||||||||||||||||||
| 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | 82.7% | |||||||||||
| 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | 63.3% | ||||||||||||||||||||
| 78.7% | 78.7% | 78.7% | 78.7% | 78.7% | 66.8% | 66.8% | 80.6% | 80.6% | 81.3% | 80.9% | 81.1% | 81.7% | 78.3% | 78.3% | 74.0% | 72.7% | 74.1% | 73.8% | 73.6% | 73.6% | 73.3% | 73.3% | 73.3% | 73.3% | 73.4% | 73.4% | 73.4% | 73.4% | 73.4% | ||||
| 81.8% | 81.7% | 82.2% | 81.7% | 81.2% | 81.4% | 79.9% | 79.7% | 78.3% | 73.7% | 73.5% | 73.2% | 73.4% | 73.9% | 73.9% | 73.6% | 73.5% | 73.7% | 74.1% | 73.9% | 73.5% | 73.5% | 73.0% |
Source: Calculations based on data from the CBT Tax Database
Notes: Number represents the percent of one dollar of a capital investment that can be recovered through the tax code. Net present value calculated using a 5 percent interest rate and 2.5 percent inflation rate across all countries and years.
Last Updated: 11/14/2013
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