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Australia only
You can add 2 types of pools in Assets: low-value and small business.
For SBE pool asset= s not eligible for temporary full expensing and instant write-off, eligible= businesses can apply for accelerated depreciation. With accelerated deprec= iation, you can 57.5% (rather than 15%) of the business portion of a new de= preciating asset in the year it's added to the pool.
You can apply thes= e changes by accessing the Assets page via Compliance - AU or Transaction processing.