Cabinet Decision No. 39 of 2019, Article 18, addresses the depreciation of leased assets. It stipulates that for both finance and operating leases, depreciation must be calculated in accordance with international accounting standards, while remaining subject to the general conditions found in Articles 14 to 17 of these Regulations. This ensures that the tax treatment of leased property remains consistent with global financial reporting practices while adhering to the specific rate caps and ownership requirements established by the Qatari tax authority for all fixed assets.