Article 87 provides an enhanced tax incentive for industrial activities by doubling the standard depreciation percentages found in Article 86 (items 1, 2, and 3). This means buildings used for industrial purposes can be depreciated at 8%, 20%, or 30% annually. However, the Law strictly excludes buildings used for storage, offices, employee accommodation, or other general commercial purposes from this accelerated rate. This targeted benefit is designed to support the manufacturing and industrial sectors by allowing for faster recovery of capital invested in core production facilities.