Where the subsidy can be linked to the acquisition or future acquisition of fixed assets, the amount of the countervailable subsidy shall be calculated by spreading the subsidy across a period which reflects the normal depreciation of such assets in the industry concerned.
I gcás inar féidir an fóirdheontas a nascadh le héadáil sócmhainní seasta, anois nó sa todhchaí, ríomhfar méid an fhóirdheontais in-fhrithchúitithe tríd an bhfóirdheontas a leathadh thar thréimhse a léiríonn gnáth-dhíluachadh sócmhainní den sórt sin sa tionscal lena mbaineann.