The analysis of the useful life of the assets must consider the market estimate and adjust these estimates according to the specific conditions of use of the company under study, being able to extend or reduce the useful life in relation to the market average.
Factors such as type of maintenance, quality of workmanship, production environment, among others, will influence the estimated useful life of assets.
The analyzes also investigate economic data such as quality and cost of production that influence the economic use of assets.
IFRS/FASB limits are also analyzed and the result is accurate estimation of asset useful lives and depreciation rates.