Depreciation life of home theater

Cinema belongs to real estate. Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows: 1, 20 years for houses and buildings; 2. Aircraft, trains, ships, machines, machinery and other production equipment, 10 year; 3. Appliances, tools and furniture related to production and business activities, 5 years; 4, aircraft, trains, ships and other means of transportation, for 4 years; 5, electronic equipment, for 3 years.