ASSET DEPRECIATION AS PER OHADA (LO

Asset Class 100010 100020 100030 100040 100050 100060 100070 100080 100090 100100 100110 100120 100130 100140 100150 100160 100170 100180 100190 Description Good Will Patents (process, formulas, etc.) Royalty Rights (other than gas and oil) Contracts (grants to dealers, etc.) Copyrights Franchises Research & Development SAP Software (>US$1m) Other Software (<US$1 m) Unoperated Acreage Operated Acreage Freehold Land Lease hold -Other Capital Leases Leasehold Land Lease hold Land and Building Lease hold Land and Building Improvements Buildings on leased land Land and Building - General Site Development, Land & Buildings Buildings and Improvements Timber frame, preformed iron/timber/asphalt sided/iron/tile roof

100200 100210 Buildings and Improvements- Brick/reinforced concrete Buildings and ImprovementsConcrete floor/structural steel frame, preformed iron/brick/concrete sides, 100220 iron/tile roof 100230 Buildings and Improvements- Market Service Stations 100240 Buildings and Improvements- Warehouse 100250 Buildings and Improvements- Corrugated iron 100260 100270 100280 100290 100300 100310 100320 100330 100340 Buildings and Improvements- Corrugated asbestos roof and sides Building fee land Buildings on own land Partitioning - Office partitioning Drainage & Driveways Drive way fee land Drive way lease land Fences Pipes & Fittings - In lines, building and wells

100350 100360 100370 100380 100390 100400 100410 100420 100430 100440 100450 100460 100470 100480 100490 100500 100510 100520 100530 100540 100550 100560 100570 100580 100590 100600

Pipes & Fittings - Meters (petroleum and gas) Pipes & Fittings - Central Instrumentation (electronic and Pneumatic) Yard Lights and Power lines Process Units - Petroleum Refining Plants Process Units - Gas Plants Steam And Electric Generation/Dist. System - Production (Boilers) Laboratory Equipment Dormitories & Hospitals Fire Fighting Equipment Workshop Equipment Loading Racks / Loading Arms Pant Machinery & Equipment - Other Machinery, Tools Hand Tools, portable welding machines, air compressors, lathes, boring machines, etc Aviation Equipment Telephone systems Radio Communication Equipment (vhf) Other communications equipment Tracks Switches Light trucks Heavy trucks Light cranes Heavy cranes Fork lifts Load luggers Pipeline Transportation Other Utilities, Transfer pumps, Flare systems, Oil Storage, Oil separators, Fire & Safety, Fences, Sidings, Pipelines, etc Compressors Compressor Blowers Electrical Generators Other Generators Motors Lubrication Equipment Greasing Equipment Grease Guns Service Equipment - tyre meters Service Equipment - wheel balancers Service Equipment - tire changers Car Automatic washing machines Car/Truck Hoist Washing material Service Station / Retail Outfit Pumps Pumps - Kerbside Consumer/Pump Dispensers Signage Canopies

100610 100620 100630 100640 100650 100660 100670 100680 100690 100700 100710 100720 100730 100740 100750 100760 100770 100780 100790 100800

100810 100820 100830 100840 100850 100860 100870 100880 100890 100900 100910 100920 100930 100940 100950 100960 100970

Shop Equipment Retail Yard Light & Power Line Retail - Pipes & Fittings C/I - Pipes & Fittings Tanks - Underground Steel Tanks - Underground Fiberglass Tanks - Aboveground Steel Tanks - Consumer Tanks - Kerbside Rubber Tanks Skid Tank Retail Outfit Tanks (transitional account) Retail Storage Tanks (transitional account) C/I - Storage Tanks (transititional account) LPG Cylinders LNG Cylinders Passenger Motor Vehicles - Sedans/cars ( Light Automotive Equipment) Passenger Motor Vehicles - buses ( Light Automotive Equipment)

100980 Passenger Motor Vehicles - motorcycles ( Light Automotive Equipment) 100990 Passenger Motor Vehicles - motor boats ( Light Automotive Equipment) 101000 101010 101020 101030 101040 101050 101060 101070 Heavy Automotive Equipment (Motor Vehicles) - Trucks, Light Heavy Automotive Equipment (Motor Vehicles) - Trucks, Heavy Tank Cars Aviation automotive dispensing equipment All other equipment used on airport tarmac for refueling purposes Ocean going ships with Steel Hulls -Marine Vessels Ocean going ships with Wooden Hulls - Marine Vessels Water Transportation Vessels operating on inland waters (including speed boats) Jetties and dry docks Bulkheads, Docks and Wharves Containers Fenders Hoses Aeroplanes Home furniture Office Furniture and fixtures Shop Furniture & fixtures Office Equipment - General Information System - GIL PC IS - Open System Servers (UNIX and NT platforms) - Other Computer cabling and peripherals

101080 101090 101100 101110 101120 101130 101140 101150 101160 101170 101180 101190 101200 101210

Computers, Word Processors and Peripheral Equipment 101220 {including Electronic Marketing System Equipment) 101230 Low Value Assets 101240 Surplus Equipment Available for Sales or Abandonment

N AS PER OHADA (LOCAL)

OHADA %

Base line Method Declining Bal Method Period Control Multi level

0011 001 001 001

Depreciation Key

ZDEP

100010 100020 100030 100040 100050 100060 100070 100080 100090 100100 100110 100120 100130 100140 100150 100160 100170 100180 100190 100200 100210 100220 100230 100240 100250 100260 100270 100280 100290 100300 100310 100320 100330 100340 100350 100360 100370 100380 100390 100400 100410 100420 100430 100440 100450

100460 100470 100480 100490 100500 100510 100520 100530 100540 100550 100560 100570 100580 100590 100600 100610 100620 100630 100640 100650 100660 100670 100680 100690 100700 100710 100720 100730 100740 100750 100760 100770 100780 100790 100800 100810 100820 100830 100840 100850 100860 100870 100880 100890 100900 100910 100920

100930 100940 100950 100960 100970 100980 100990 101000 101010 101020 101030 101040 101050 101060 101070 101080 101090 101100 101110 101120 101130 101140 101150 101160 101170 101180 101190 101200 101210 101220 101230 101240 101250 101260 101270 101280 101290 101300 101310 101320 101330 101340 101350 101360 101370 101380 101390

101400 101410 101420 101430 101440 101450 101460 101470 101480 101490 101500 101510 101520 101530 101540 101550 101560 101570 101580 101590 101600 101610

Good Will Patents (process, formulas, etc.) Royalty Rights (other than gas and oil) Contracts (grants to dealers, etc.) Copyrights Franchises Research & Development SAP Software (>US$1m) Other Software (<US$1 m) Unoperated Acreage Operated Acreage Freehold Land Lease hold -Other Capital Leases Leasehold Land Acc Determination for Asset Class 100150 - 100170 Acc Determination for Asset Class 100180 , 100190 Acc Determination for Asset Class 100200 , 100280 Partitioning - Office partitioning Acc Determination for Asset Class 100300 , 100320 Fences Acc Determination for Asset Class 100340 , 100360 Yard Lights and Power lines Acc Determination for Asset Class 100380 , 100390 Steam And Electric Generation/Dist. System - Production (Boilers) Acc Determination for Asset Class 100410 , 100420 Acc Determination for Asset Class 100430 , 100440 Loading Racks / Loading Arms Acc Determination for Asset Class 100460 , 100480 Aviation Equipment Acc Determination for Asset Class 100500 - 100520 Acc Determination for Asset Class 100530 - 100600 Acc Determination for Asset Class 100610 Acc Determination for Asset Class 100620 - 100630 Acc Determination for Asset Class 100640 - 100660 Acc Determination for Asset Class 100670 - 100750 Acc Determination for Asset Class 100760 - 100780 Acc Determination for Asset Class 100790 - 100810 Acc Determination for Asset Class 100820 Acc Determination for Asset Class 100830 - 100840 Acc Determination for Asset Class 100850 - 100940 Acc Determination for Asset Class 100950 - 100960 Acc Determination for Asset Class 100970 - 101000 Acc Determination for Asset Class 101010 - 101030 Acc Determination for Asset Class 101040 -101050 Acc Determination for Asset Class 101060 -101070

Acc Determination for Asset Class 101080 Acc Determination for Asset Class 101090 -101100 Acc Determination for Asset Class 101110 - 101130 Acc Determination for Asset Class 101140 Acc Determination for Asset Class 101150 -101160 Acc Determination for Asset Class 101170 Acc Determination for Asset Class 101180 Acc Determination for Asset Class 101190 - 101220 Acc Determination for Asset Class 101230 Acc Determination for Asset Class 101240 Goodwill Patents (process, formulas, etc.) Royalty Rights (other than gas and oil) Contracts (grants to dealers, etc.) Copyrights Franchises (other than riparian rights and rights-of-way) Research & Studies SAP Software (>US$1m) Other Software (<US$1m) Unoperated Acreage Operated Acreage Freehold Land Capital Leases Leasehold Land Leasehold Land & Buildings Leasehold Land & Buildings Improvements Building lease land Land & Buildings Site Development, Land & Buildings Buildings & Improvements Building fee land Buildings on own land Office Partitions Driveways Drainage Drive way fee land Drive way lease land Fences In lines, building and wells Meters (petroleum and gas) Central Instrumentation (electronic and Pneumatic) Pipe Powerlines & Yard Light Petroleum Refinery Plant Boilers Laboratory Equipment Fire Fighting Equipment Loading Racks / Loading Arms (excl: Pipe Work & Machinery)

Maintenance & Shop Equipment Aviation Equipment Telephone systems Radio Communication Equipment (vhf) Tracks Switches Light trucks Heavy trucks Light cranes Heavy cranes Fork lifts Load luggers Pipeline Transportation - Other Compressors Compressor Blowers Electrical Generators Other Generators Motors Lubrication Equipment Greasing Equipment Grease Guns Car/Truck Hoist Car Automatic washing machines Washing material Service Station / Retail Outfit Pumps Pumps - Kerbside Consumer/Pump Dispensers Retail Signs Canopies Starmart Equipment Retail Yard Light & Power Line Retail - Pipes & Fittings C/I - Pipes & Fittings Tanks - Underground Steel Tanks - Underground Fiberglass Tanks - Aboveground Steel Tanks - Consumer Tanks - Kerbside Rubber Tanks Skid Tank Retail Outfit Tanks (transitional account) Retail Storage Tanks (transitional account) C/I - Storage Tanks (transititional account) LPG cylinders LNG cylinders Autos - Sedans/cars Autos - buses

Autos - motorcycles Autos - motor boats Trucks Heavy Trucks Light Tank Cars Aviation automotive dispensing equipment Marine Vessels - Ocean going ships with Steel Hulls Marine Vessels - Ocean going ships withwooden hulls Water Transportation - Vessels operating on inland waters (including speed boats) Jetties and dry docks Bulkheads, Docks and Wharves Containers Fenders Hoses Aeroplanes Home furniture Office Furniture & Fitxtures Shop furniture & fittings Office Equipment IT Equipment, Computers, Copiers & Faxes Low Value Assets Surplus Equipment Available for Sales or Abandonment

Standard Screen Layouts 3000 3100 3200 3300 4000 4010 5000 7000 8000 Fixtures and fittings Vehicles DP / Hardware Low-value assets Assets under construction