Article 86 specifies the annual depreciation rates for buildings used in business. Standard rates are: (1) 4% for buildings made of 'selected materials', (2) 10% for infrastructure like quays, jetties, roads, and railways, and (3) 15% for prefabricated buildings or those made of non-selected materials. A special 100% immediate depreciation rate is available for buildings used as hospitals or educational institutions, though taxpayers may opt for the lower 4% or 15% rates if preferred. These rates allow for the systemic recovery of construction and acquisition costs over the asset's estimated useful life.