Cabinet Decision No. 39 of 2019, Article 15, outlines the fundamental conditions for deductible depreciation of fixed assets. Assets must be owned by the taxpayer, used entirely or partially for taxable activities, and naturally decrease in value over time or through technological advancement. Depreciation calculation begins from the date of actual use or exploitation, based on the total acquisition and preparation cost. If an asset is used only partially for business, the deduction is limited to that specific portion, ensuring alignment with actual commercial utilization.