IFRS Requirements for Calculating the Economic Useful Life of IT Equipment

April, 2010


Please note: revisions to IFRS requirements since this report was written render its advice no longer relevant.

This special report identifies the major categories of IT equipment and determines normal decline rates over the Economic Useful Life (EUL) of the assets to assist in complying with the requirments of the International Financial Reporting Standards (IFRS). Categories include desktop computers; laptop, notebook and tablet computers; servers (low-end to midrange, high-end, and mainframe); printers (desktop and high volume); network communications (low-end hubs and routers, appliances, and high-end); disk subsystems; tape subsystems; UPS systems (low-end and high-end systems); and copiers (multifunction low-end and high-end with printers and scanners). (38 pp, 16 figs.)