(a) the building is twenty years;

(2) The year of special equipment, vehicles and exhibits is 10;

(three) general equipment, books and other fixed assets for 5 years.

Legal basis: Article 35 of the Accounting System for Non-profit Organizations The minimum depreciation period of fixed assets of non-profit organizations is: (1) 20 years for buildings; (2) The year of special equipment, vehicles and exhibits is 10; (three) general equipment, books and other fixed assets for 5 years.