You are looking at a schedule called 'New banded rates of depreciation'. This is part of the Income Tax Act 2007. It has a table that shows rates for depreciating assets, which are things that lose value over time. You can find more information about this in sections ss EE 27 and EE 28. The table has rates for different types of assets, including buildings and other assets. The rates are shown as a percentage. There are two types of rates: 'D.V. rate' and 'Straight-line rate'. You can use these rates to work out how much an asset depreciates each year. The schedule shows different rates for different assets, so you need to find the right rate for the type of asset you have.