Due to the short life cycle of product manufactured by DDK-TH, machineries and equipment have a short span of productivity before they have to be replaced by newer models. This is combined with a high demand for automated assembling machinery in manufacturing facilities. If this equipment had been depreciated over 5-year legal service life as stipulated by Thai regulation under these circumstances, it was afraid that generation of revenue and incurrence of expense would not coincide in the same reporting period, leading to the cost remaining in the following years.