# Commission Delegated Regulation (EU) No 244/2012 of 16 January 2012 supplementing Directive 2010/31/EU of the European Parliament and of the Council on the energy performance of buildings by establishing a comparative methodology framework for calculating cost-optimal levels of minimum energy performance requirements for buildings and building elements (Text with EEA relevance), Division (5)

Extent: E+W+S+N.I.

The residual value shall be determined by a straight-line depreciation of the initial investment or replacement cost of a given building element until the end of the calculation period discounted to the beginning of the calculation period. The depreciation time is determined by the economic lifetime of a building or building element. Residual values of building elements may need to be corrected for the cost of removing them from the building at the end of the estimated economic lifecycle of the building.

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Source: https://www.legislation.gov.uk/eur/2012/244/annex/I/division/4/division/4.2/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-244/annex-I/division-4/division-4.2/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.