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A small number of assets are specifically excluded from the simplified depreciation rules. For these assets, you must use the special rules that apply to them, or the general depreciation rules:
- assets that are leased out or expected to be leased out for more than 50% of the time on a depreciating asset lease
- assets you allocated to a low-value assets pool before using the simplified depreciation rules
- horticultural plants including grapevines
- software allocated to a software development pool (but not other software)
- assets used in your research and development (R&D) activities
- capital works, including buildings and structural improvements.