DECRETO Nº 74492, DE 03 DE SETEMBRO DE 1974. Fixa Coeficientes de Aceleração para as Cotas de Depreciação Utilizaveis Pelas Concessionarias de Serviços Publicos de Telecomunicações.
DECRETO Nº 74.492, DE 3 DE SETEMBRO DE 1974.
Fixa coeficientes de aceleração para as cotas de depreciação utilizáveis pelas concessionárias de serviços públicos de telecomunicações.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, item III, da Constituição, tendo em vista o disposto no artigo 57, § 5º, da Lei nº 4.506 de 30 de novembro de 1964,
Decreta:
As concessionárias de serviços públicos de telecomunicações poderão computar como custos ou encargos, para fins de determinação do lucro sujeito à tributação pelo Imposto de Renda, quotas anuais de depreciação acelerada, mediante aplicação, sobre as taxas normais, dos seguintes coeficientes:
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nos exercícios financeiros de 1975 a 1977 - 2,0 (dois);
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nos exercícios financeiros de 1978 a 1980 - 1,5 (um inteiro e cinco décimos).
Os coeficientes de que trata o artigo anterior poderão ser aplicados, pelos prazos especificados, a máquinas, equipamentos, instrumentos, veículos e instalações (excluídos prédios e obras de construção civil) das concessionárias.
Parágrafo único. O montante acumulado das quotas de depreciação não poderá ultrapassar o custo de aquisição do bem, atualizado monetariamente.
O direito à depreciação acelerada previsto neste Decreto poderá ser exercido independentemente de qualquer autorização administrativa, a partir da instalação ou colocação do bem em operação.
Este Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 3 de setembro...
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