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HOTARARE Nr

HOTARARE   Nr. 266 din 10 iunie 1994

pentru aprobarea clasificatiei si a duratelor normale de functionare a mijloacelor fixe

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 180 din 15 iulie 1994


SmartCity3


    In temeiul dispozitiilor art. 33 alin. 1 din Legea nr. 15/1994 privind amortizarea capitalului imobilizat in active corporale si necorporale,

    Guvernul Romaniei hotaraste:

    ARTICOL UNIC
    Se aproba clasificatia si duratele normale de functionare a mijloacelor fixe, cuprinse in anexa, care face parte integranta din prezenta hotarare.

                PRIM-MINISTRU
              NICOLAE VACAROIU

                        Contrasemneaza:
                        p. Ministru de stat,
                        ministrul finantelor,
                        Dan Mogos,
                        secretar de stat


    ANEXA 1

                       CATALOGUL
privind duratele normale de functionare si clasificarea mijloacelor fixe

    I. Dispozitii generale
    1. Catalogul cuprinde duratele normale de functionare (utilizare) a mijloacelor fixe, care coincid cu duratele de amortizare, in ani, aferente regimului de amortizare liniar.
    2. Mijloacele fixe cuprinse in catalog sunt clasificate in grupe, subgrupe, clase, subclase si familii. Noua clasificare a mijloacelor fixe tine seama de criteriile generale folosite in domeniu de catre tarile vest-europene si, ca atare, duratele normale de functionare (utilizare) s-au redus fata de duratele normate de functionare, aprobate prin Legea nr. 62/1968 *) si modificate prin Decretul nr. 393/1976, cu 20-65% .
    3. Mijloacele fixe amortizabile au fost clasificate in 7 grupe principale, si anume:
    1. Cladiri;
    2. Constructii speciale;
    3. Masini, utilaje si instalatii de lucru;
    4. Aparate si instalatii de masurare, control si reglare;
    5. Mijloace de transport;
    6. Animale si plantatii;
    7. Unelte, dispozitive, instrumente, mobilier si aparatura birotica.
    Pentru mijloacele fixe mobile care nu se regasesc in grupele 3-7, s-a prevazut o grupa generica 8 "Active corporale mobile neregasite in capitolele anterioare".
    4. Catalogul cuprinde datele necesare identificarii si stabilirii duratelor normale de functionare (utilizare) a mijloacelor fixe, astfel:
    a) codul de clasificare;
    b) denumirea grupei, subgrupei, clasei, subclasei si a familiei mijloacelor fixe amortizabile:
    c) durata normala de functionare (utilizare), in ani, care coincide cu durata de amortizare a mijloacelor fixe.
    5. Pentru unele mijloace fixe imobile si mobile care pot fi utilizate si in conditii speciale s-au stabilit durate normale de functionare (utilizare) diferite. Astfel, pentru grupele 1. "Cladiri" si 2. "Constructii speciale"  s-au prevazut doua conditii speciale, si anume:
    a) mediu normal;
    b) mediu agresiv, care include:
    - procese tehnologice cu umiditate foarte mare, de peste 75% (cladiri destinate spalatoriilor, bailor, vopsitoriilor de tesaturi care utilizeaza apa sau abur etc.);
    - procese tehnologice cu grad accentuat de coroziune care au influente negative asupra elementelor constructiilor (in industria chimica la fabricarea acidului sulfuric, azotic, clorhidric etc.);
    - procese tehnologice bazate pe folosirea temperaturilor inalte (otelarii, turnatorii etc.).
    De asemenea, si in cadrul grupei 3. "Masini, utilaje si instalatii de lucru" se prevad trei conditii speciale de lucru, si anume:
    a) mediu neutru;
    b) mediu usor corosiv, care include mijloacele fixe ce se folosesc in industria constructiilor de masini sau chimica pentru productia de soda, amoniac, sulfuri alcaline, alcaline-pamintoase, saruri de clor etc.;
    c) mediu puternic corosiv, care include mijloacele fixe folosite in industria chimica pentru productia de acid clorhidric gazos, oxid de azot, bioxid si trioxid de sulf, acid sulfuric diluat, acid fosforic, negru de fum, fosfati naturali, cenusa etc.
    Incadrarea mijloacelor fixe in una dintre conditiile speciale prezentate se face de catre comisiile tehnice de specialitate si se aproba de catre consiliul de administratie al agentilor economici. Componenta comisiilor tehnice de specialitate va fi stabilita de consiliul de administratie al agentilor economici.
    II. Modul de utilizare a catalogului
    6. Pentru gasirea duratei normale de functionare (utilizare) a unui mijloc fix se cauta succesiv, in clasificatie, grupa, subgrupa, clasa, subclasa, iar daca este cazul, si conditiile speciale sau familia.
    De exemplu:
    a) pentru a gasi durata normala de functionare (utilizare) a unei hale industriale din beton armat care se utilizeaza in industria chimica in mediu agresiv, se vor cauta in clasificatie urmatoarele:

    - grupa: 1---- cladiri;
    - subgrupa: -1--- cladiri industriale;
    - clasa: --1--, cu structura din zidarie, beton armat sau din metal;
    - conditia speciala: .....b)....., mediu agresiv.
    Astfel, durata normala de functionare (utilizare) pentru mijlocul fix respectiv se va gasi in dreptul codului 1.1.1.b) = 30 ani;
    b) Durata normala de functionare (utilizare) a unei pompe centrifuge pentru apa se va gasi astfel:
    - grupa: 3----, masini, utilaje si instalatii de lucru;
    - subgrupa: -17---, masini, utilaje si instalatii comune care functioneaza
                independent;
    - clasa: --1--, pompe si aparate pentru vehicularea lichidelor;
    - subclasa: ---1-, pompe centrifuge;
    - familia: ----1, pentru apa si lichide slab corosive.
    Prin recompunerea elementelor de mai sus se va gasi durata normala de functionare (utilizare) a pompei centrifuge pentru apa la codul 3.17.1.1.1. = 8 ani;
    c) Pentru un mijloc fix reprezentand un autobuz pentru transport urban, durata de functionare (utilizare) normala se gaseste folosind:
    - grupa: 5----, mijloace de transport;
    - subgrupa: -2---, mijloace de transport auto;
    - clasa: --1--, mijloace de transport pentru persoane;
    - subclasa: ---3-, autobuze, in afara de:
    - familia: ----1, pentru transport urban.
    Deci la codul 5.2.1.3.1. se va gasi durata normala de functionare (utilizare) a mijlocului fix respectiv = 8 ani.
    7. Pentru trecerea de la vechiul "Catalog al normelor de amortizare si duratelor de serviciu normale ale fondurilor fixe", aprobat prin Legea nr. 62/1968, la "Catalogul privind duratele normale de functionare si clasificarea mijloacelor fixe", aprobat prin prezenta hotarare, se vor avea in vedere urmatoarele:
    - Grupa 1 "Cladiri" si grupa 2 "Constructii speciale" corespund cu vechile "Categoria 1" si "Categoria 2";
    - Grupa 3 "Masini, utilaje si instalatii de lucru" include atat vechea "Categoria 3 - Masini de forta si utilaje energetice" ca subgrupa 3.16, cat si vechea "Categoria 4 - Masini, utilaje si instalatii de lucru";
    - Grupa 4 "Aparate si instalatii de masurare, control, reglare si de calcul" corespunde cu vechea "Categoria 5";
    - Grupa 5 "Mijloace de transport" corespunde cu vechea "Categoria 6";
    - Grupa 6 "Animale si plantatii" include vechile "Categoria 7" si "Categoria 8";
    - Grupa 7 "Unelte, dispozitive, instrumente, mobilier si aparatura birotica" corespunde cu vechea "Categoria 9";
    - Grupa 8 "Active corporale mobile neregasite in capitolele anterioare".
    8. Anexa la "Catalogul privind duratele normale de functionare si clasificarea mijloacelor fixe" cuprinde Dictionarul de corespondenta intre codurile de clasificare din Catalogul normelor de amortizare si duratelor de serviciu normate ale fondurilor fixe, aprobat prin Legea nr. 62/1968, si noile coduri din Catalogul privind duratele normale de functionare si clasificarea mijloacelor fixe, aprobat prin prezenta hotarare.
    Dictionarul de corespondenta se va folosi pentru incadrarea corecta, de catre agentii economici, a mijloacelor fixe pe care le detin in noua clasificare si pentru determinarea duratei normale de functionare (utilizare) a acestora.
    9. Pentru mijloacele fixe detinute de agentii economici si neamortizate integral pana la data de 31.XII.1993, duratele de functionare (utilizare) normale ramase, in ani, se determina cu ajutorul relatiei:
                       DSC
          DUR = (1 - --------) DU
                        DS
    in care:
    DUR = durata normala de functionare (utilizare) ramasa, in ani;
    DSC = durata de serviciu normata consumata de la data punerii in functiune a mijlocului fix si pana la 31.XII.1993, in ani;
    DS = durata de serviciu normata a mijlocului fix conform Legii nr. 62/1968, modificata prin Decretul nr. 393/1976, in ani;
    DU = durata normala de functionare (utilizare) a mijlocului fix conform Catalogului privind duratele normale de functionare si clasificarea mijloacelor fixe, in ani.
    Pentru mijloacele fixe care in Decretul nr. 393/1976 au duratele de serviciu exprimate in mii km echivalenti (grupa 61 - Mijloace de transport auto) sau in ore de zbor (grupa 63 - Mijloace de transport aerian), duratele normale de functionare (utilizare) ramase se vor calcula in ani prin recalcularea duratelor de serviciu exprimate in mii km echivalenti sau in ore de zbor, tot in ani, cu ajutorul relatiilor:

              DS'
        DS = ----, in ani
              PA

               DSC'
        DSC = ------, in ani
                PA
    in care:
    DS' = durata de serviciu normata in mii km echivalenti sau, respectiv, in ore de zbor conform Decretului nr. 393/1976;
    PA = parcursul anual mediu realizat in mii km echivalenti sau, respectiv, in ore de zbor, pentru mijlocul fix respectiv;
    DSC' = durata de serviciu normata consumata in mii km echivalenti, respectiv ore de zbor, de la punerea in functiune a mijlocului fix si pana la data de 31.XII.1993, conform evidentelor agentului economic.

    De exemplu:
    a) O cladire industriala cu pereti din zidarie si plansee din beton armat, utilizata in mediu normal:
    - durata de serviciu normata, conform Legii nr. 62/1968, modificata prin Decretul nr. 393/1976 (DS) = 90 ani;
    - durata normala de functionare (utilizare) conform "Catalog" (DU) = 50 ani;
    - durata de serviciu normata consumata de la data punerii in functiune si pana la 31.XII.1993 (DSC) = 27 ani.
    In acest caz, durata normala de functionare (utilizare) ramasa va fi:
               DSC              27
    DUR = (1 - --- ) DU = ( 1 - -- ) 50 = 35 ani.
                DS              90

    a) O locomotiva electrica la care:
    - durata de serviciu normata conform Legii nr. 62/1968, modificata prin Decretul nr. 393/1976 (DS) = 40 ani;
    - durata normala de functionare (utilizare) conform "Catalog" (DU) = 20 ani;
    - durata de serviciu normata consumata de la data punerii in functiune si pana la 31.XII.1993 (DSC) = 18 ani,
    va avea o durata normala de functionare (utilizare) ramasa de:
               DSC               18
    DUR = (1 - --- ) DU = ( 1 - ---- ) 20 = 11 ani
                DS               40

    c) Un mijloc de transport auto pentru persoane (autobuz, cod 610.11), la care:
    - durata de serviciu normata, conform Legii nr. 62/1968, modificata prin Decretul nr. 393/1976 (DS') = 300 mii km echivalenti;
    - durata normala de functionare (utilizare) conform "Catalog" (DU) = 9 ani;
    - parcursul anual mediu realizat in mii km echivalenti (PA) = 20.000 km echivalenti;
    - durata de serviciu normata consumata, in mii km echivalenti, de la punerea in functiune si pana la 31.XII.1993 (DSC') = 150;
    - calcularea duratei normale de functionare (utilizare) ramasa necesita in prealabil calcularea in ani a duratei de serviciu normate si a duratei de serviciu normate consumate, astfel:
         DS'   300.000
    DS = -- = --------- = 15 ani
         PA     20.000

              DSC'   150.000
        DSC = ---- = ------- = 7,5 ani, iar
               PA     20.000

                    DSC             7,5
        DUR = ( 1 - --- ) DU = (1 - --- ) 8 = 4 ani.
                     DS              15

    d) Un mijloc de transport aerian pentru calatori, la care:
    - durata de serviciu normata, conform Legii nr. 62/1968, modificata prin Decretul nr. 393/1976 (DS') = 40.000 ore de zbor;
    - durata normala de functionare (utilizare) conform "Catalog" (DU) = 12 ani;
    - parcursul anual mediu realizat in ore de zbor (PA) = 2.000;
    - durata de serviciu normata consumata, in ore de zbor, de la punerea in functiune si pana la 31.XII.1993 (DSC') = 15.000.
    In acest caz:
         DS'   40.000
    DS = --- = ------ = 20 ani
         PA     2.000

          DSC'   15.000
    DSC = ---- = ------ = 7,5 ani
           PA     2.000

                DSC              7,5
    DUR = ( 1 - --- ) DU = ( 1 - --- ) 12 = 7,5 ani.
                DS               20

    Duratele normale de functionare (utilizare) ramase se exprima in ani intregi prin rotunjirea fractiunilor egale sau mai mari de 0,5 la 1,0 si prin neglijarea fractiunilor mai mici de 0,5. In exemplul de la lit. d), durata normala de functionare (utilizare) ramasa este de 8 ani.
    10. Pentru mijloacele fixe detinute de agentii economici si neamortizate integral pana la data de 31.XII.1993 amortizarea acestora se calculeaza in functie de valoarea ramasa la 1.I.1994, durata de functionare (utilizare) normala ramasa si cota medie anuala de amortizare corespunzatoare.
    In exemplul de la pct. 9. a) amortizarea cladirii industriale se va calcula pentru durata normala de functionare (utilizare) ramasa de 35 ani, folosind cota medie anuala de amortizare aferenta regimului de amortizare liniar de 2,9%.
    In exemplul de la pct. 9. c) amortizarea mijlocului de transport auto pentru persoane se va calcula pentru durata normala de functionare (utilizare) ramasa de 5,0 ani, folosind cota medie anuala de amortizare aferenta regimului de amortizare liniar de 20% sau cota medie anuala de amortizare aferenta regimului de amortizare degresiv de 30%.
    In exemplul de la pct. 9. d) amortizarea mijlocului de transport aerian pentru calatori se va calcula pentru durata normala de functionare (utilizare) de 8,0 ani, folosind cota medie anuala de amortizare aferenta regimului de amortizare liniar de 12,5% sau cota medie anuala de amortizare aferenta regimului de amortizare degresiv de 25%.
-------------------
    *) Legea nr. 62/1968 a fost republicata, in temeiul art. VI din Decretul nr. 393/1976, in Buletinul Oficial, Partea I, nr. 6-7 din 19 ianuarie 1977.

    CATALOGUL PRIVIND DURATELE NORMALE DE FUNCTIONARE SI CLASIFICAREA
                          MIJLOACELOR FIXE
-----------------------------------------------------------------------------
CODUL                                                          DURATE NORMALE
 DE                   DENUMIREA ACTIVELOR CORPORALE            DE FUNCTIONARE
CLASIFICARE                                                      (UTILIZARE)
                                                                   - ANI -
-----------------------------------------------------------------------------
1                                  2                              3

-----------------------------------------------------------------------------
                    Grupa 1.  CLADIRI

-----------------------------------------------------------------------------
1.1.                Cladiri industriale
-----------------------------------------------------------------------------
 1.1.1.  Cu structura din zidarie (zidarie din caramida, din
      inlocuitori, piatra, blocuri etc.), beton armat sau din metal
        a) mediu normal                                              50
        b) mediu agresiv                                             30
 1.1.2.  Cu structura din lemn:
        a) mediu normal                                              25
        b) mediu agresiv                                             16
 1.1.3.  Cu structura usoara din schelet metalic sau din lemn si
      inchideri usoare din tabla, lemn, polimeri:
        a) mediu normal                                              10
        b) mediu agresiv                                              6
-----------------------------------------------------------------------------
1.2.                Cladiri agricole
-----------------------------------------------------------------------------
 1.2.1.  Cu structura din zidarie (zidarie din caramida, din
          inlocuitori, piatra, blocuri etc.), beton armat sau din metal:
        a) mediu normal                                              35
        b) mediu agresiv                                             25
 1.2.2.  Cu structura din lemn, din paianta, chirpici, pamant stabilizat:
        a) mediu normal                                              20
        b) mediu agresiv                                             12
 1.2.3.  Cu structura usoara din schelet metalic sau din lemn si
      inchideri usoare din tabla, lemn, polimeri, etc:
        a) mediu normal                                              10
        b) mediu agresiv                                              6
-----------------------------------------------------------------------------
1.3.                 Cladiri pentru transporturi si telecomunicatii
-----------------------------------------------------------------------------
 1.3.1.  Cu structura din zidarie (caramida, blocuri, piatra), din beton
      armat sau din profile metalice:
        a) mediu normal                                              45
        b) mediu agresiv                                             35
 1.3.2.  Cu structura din lemn, paianta, chirpici, pamant stabilizat:
        a) mediu normal                                              25
        b) mediu agresiv                                             15
 1.3.3.  Cu structura usoara din schelet metalic sau din lemn si
      inchideri usoare din tabla, lemn, polimeri:
        a) mediu normal                                              10
        b) mediu agresiv                                              6
-----------------------------------------------------------------------------
1.4.                Cladiri pentru afaceri, comert, depozitare
-----------------------------------------------------------------------------
 1.4.1.  Cu structura din zidarie (zidarie din caramida, din
       inlocuitori, piatra, blocuri etc.), beton armat sau din metal:
  1.4.1.1.    - cu inchidere perimetrala                                   50
  1.4.1.2.    - cu inchidere partiala (tip sopron)                         25
 1.4.2.  Cu structura din lemn, din paianta, chirpici, pamant stabilizat:
  1.4.2.1.    - cu inchidere perimetrala                                   25
  1.4.2.2.    - cu inchidere partiala (tip sopron)                         15
 1.4.3.  Cu structura usoara din schelet metalic sau din lemn si
      inchideri din tabla, lemn, polimeri:
  1.4.3.1.    - cu inchidere perimetrala                                   10
  1.4.3.2.    - cu inchidere partiala (tip sopron)                          5
-----------------------------------------------------------------------------
1.5.               Cladiri de locuit; Cladiri pentru invatamant, stiinta,
                  cultura si arta, ocrotirea sanatatii, asistenta sociala,
                  cultura fizica si agrement; Cladiri administrative
-----------------------------------------------------------------------------
 1.5.1.  Cu structura din zidarie (zidarie din caramida, din
        inlocuitori, din blocuri, din piatra), beton armat sau metal       60
 1.5.2.  Cu structura din lemn, paianta, chirpici, pamant stabilizat       30
-----------------------------------------------------------------------------

                Grupa 2.  CONSTRUCTII SPECIALE

-----------------------------------------------------------------------------
2.1.               Constructii speciale industriale
-----------------------------------------------------------------------------
 2.1.1.  Piste si platforme exterioare                                    30
 2.1.2.  Sonde de titei, gaze, sare                                       10
 2.1.3.  Platforme de foraj marin                                         10
 2.1.4.  Turnuri de extractie miniera:
  2.1.4.1.    - din lemn                                                  10
  2.1.4.2.    - beton armat; metal                                       40
 2.1.5.  Centrale hidroelectrice, centrale termoelectrice, statii de
           transformare, statii de conexiuni si posturi de transformare
           subterane                                                      50
 2.1.6.  Centrale nuclearo - electrice                                    30
 2.1.7.  Culoare pentru transportoare cu banda:
  2.1.7.1.    - din lemn                                                  10
  2.1.7.2.    - din beton armat sau metal                                 30
 2.1.8.  Cai de rulare                                                    40
 2.1.9.  Structuri de sustinere, esafodaje si estacade:
  2.1.9.1.    - din lemn:
            a) mediu normal                                               10
            b) mediu agresiv                                               7
  2.1.9.2.    - din beton armat sau metal:
            a) mediu normal                                               40
            b) mediu agresiv                                              20
 2.1.10.  Rampe de incarcare - descarcare
  2.1.10.1.    - din lemn                                                 10
  2.1.10.2.    - din zidarie, beton sau beton armat                       40
 2.1.11.  Galerii, planuri inclinate subterane si rampe de put:
  2.1.11.1.    - din lemn                                                 10
  2.1.11.2.    - din beton sau din metal                                  30
 2.1.12.  Puturi de mina:
  2.1.12.1.    - din lemn                                                 15
  2.1.12.2.    - din beton                                                30
 2.1.13.  Suitori - coboratori, rostogoluri si buncare miniere subterane:
  2.1.13.1.    - din lemn                                                  6
  2.1.13.2.    - din pamant, zidarie, beton                               30
 2.1.14.  Cosuri de fum                                                   30
 2.1.15.  Turnuri de racire:
  2.1.15.1.    - din lemn                                                 10
  2.1.15.2.    - din beton armat                                          30
 2.1.16.  Camere subterane pentru personal, masini, materiale; pentru
          gari si remize; pentru statii de pompare si statii de
          compresoare; canale pentru aeraj si gaze arse                   25
 2.1.17.  Iazuri pentru decantarea sterilului                             15
 2.1.18.  Camere de fum, de desprafuire, camere Reiser, etc.
             a) mediu normal                                              30
             b) mediu agresiv                                             15
 2.1.19.  Culee ancorate                                                  40
-----------------------------------------------------------------------------
2.2.               Constructii speciale agricole
-----------------------------------------------------------------------------
 2.2.1.  Helestee, iazuri, lacuri, bazine, ecluze si ascensoare,
       jgheaburi si treceri in cascada pentru cresterea pestilor:
  2.2.1.1.    - din pamant, nuiele, fascine, lemn                          30
  2.2.1.2.    - din zidarie, beton, beton armat                            60
 2.2.2.  Constructii si imprejmuiri pentru cresterea animalelor si
       pasarilor:
  2.2.2.1.    - din lemn                                                   10
  2.2.2.2.    - din zidarie, beton, beton armat                            25
 2.2.3.  Sere, solarii, rasadnite si ciupercarii:
  2.2.3.1.    - din lemn si sticla                                         10
  2.2.3.2.    - din zidarie, beton, metal si sticla                        30
  2.2.3.3.    - schelet metalic si folie din p.v.c.                         2
 2.2.4.  Padocuri: constructii pentru compostare; constructii
       anexe si alte constructii agricole:
  2.2.4.1.    - din pamant                                                  5
  2.2.4.2.    - din lemn                                                   10
  2.2.4.3.    - din zidarie, beton, metal                                  20
 2.2.5.  Terase pe arabil si pe plantatii viticole si pomicole             40
-----------------------------------------------------------------------------
2.3.               Constructii hidrotehnice
-----------------------------------------------------------------------------
 2.3.1.  Baraje si constructii accesorii                                   60
 2.3.2.  Diguri de aparare si compartimentare                              60
 2.3.3.  Diguri de dirijare a curentilor apei si pinteni:
  2.3.3.1.    - din fascine, lemn cu bolovani sau piatra: gabioane         20
  2.3.3.2.    - din piatra, blocuri de beton                               50
 2.3.4.  Praguri:
  2.3.4.1.    - din fascine: lemn, gabioane                                15
  2.3.4.2.    - din piatra bruta, blocuri de beton: zidarie de piatra,
                  beton                                                    40
 2.3.5. Traverse de colmatare                                              10
 2.3.6. Anrocamente si casoaie; cleonaje:
  2.3.6.1.    - din fascine; lemn cu bolovani sau piatra                   10
  2.3.6.2.    - din piatra, blocuri de beton, beton armat                  40
 2.3.7.  Percuri                                                           33
 2.3.8.  Constructii hidrometrice, oceanografice si hidrometeorologice:
  2.3.8.1.    - din lemn; metal; pietris                                   10
  2.3.8.2.    - din zidarie: beton; beton armat                            30
 2.3.9.  Lacuri artificiale                                                60
-----------------------------------------------------------------------------
2.4.                Constructii speciale pentru transporturi si
                                       telecomunicatii
-----------------------------------------------------------------------------
 2.4.1.  Transporturi feroviare
  2.4.1.1.  Cai ferate:
  2.4.1.1.1.    - ecartament normal si larg                                60
  2.4.1.1.2.    - ecartament ingust inclusiv forestiere                    40
  2.4.1.1.3.    - ecartament ingust, miniere si pentru depouri de
                   locomotive                                              20
  2.4.1.1.4.    - ecartament normal pentru metrou                          45
  2.4.1.2.  Linii de tramvai                                               30
  2.4.1.3.  Retele electrice de contact pentru tractiune electrice:
  2.4.1.3.1.    - pentru linii de cale ferata                              40
  2.4.1.3.2.    - pentru linii de tramvaie si troleibuze                   30
  2.4.1.2.3.    - pentru linii ferate miniere                              15
  2.4.1.4.  Constructii accesorii pentru transporturi feroviare: canale
          de coborat osii, fundatii de placi turnate si pod bascula:
          canale de zgura                                                  40
  2.4.1.5.  Peroane:
  2.4.1.5.1.    - acoperite                                                30
  2.4.1.5.2.    - descoperite                                              20
  2.4.1.6.  Treceri de nivel cu sau fara instalatii                        30
  2.4.1.7.  Aparate de cale                                                 5
  2.4.1.8.  Port - gabarit, cheiuri de incarcare - descarcare, constructii
         pentru alimentare si revizie a locomotivelor                      30
 2.4.2.  Transporturi rutiere si aeriene
  2.4.2.1.  Alei, drumuri (inclusiv industriale, agricole si forestiere)
         si autostrazi, cu toate accesoriile necesare (trotuare, borne,
         parcaje, parapete, marcaje, semne de circulatie):
  2.4.2.1.1.    - cu imbracaminte din pamant compactat sau stabilizat       3
  2.4.2.1.2.    - cu imbracaminte din balast sau macadam                    5
  2.4.2.1.3.    - cu imbracaminte din beton asfaltic sau pavaj pe
            fundatie supla                                                 15
  2.4.2.1.4.    -  cu imbracaminte din beton de ciment                     35
  2.4.2.2.  Piste pentru aeroporturi si platforme de stationare pentru
           avioane si autovehicule                                         40
  2.4.2.3.  Constructii accesorii pentru transporturi rutiere si aeriene:
  2.4.2.3.1.    - din lemn                                                 12
  2.4.2.3.2.    - din beton, beton armat si metal                          25
  2.4.2.4.  Constructii aeroportuare                                       40
 2.4.3.  Transporturi fluviale si maritime
  2.4.3.1.  Cheiuri si estacade pentru acostarea navelor                   60
  2.4.3.2.  Cale pentru montarea si lansarea navelor:
  2.4.3.2.1.    - File din lemn                                            15
  2.4.3.2.2.    - File din beton, beton armat                              40
  2.4.3.3.  Docuri uscate                                                  60
  2.4.3.4.  Canale pentru navigatie                                        50
  2.4.3.5.  Constructii accesorii pentru transporturi pe apa               30
 2.4.4.  Transporturi pe cablu si planuri inclinate
  2.4.4.1.  Linii de funiculare pentru exploatari miniere si industriale;
         statii si constructii de protectie:
  2.4.4.1.1.    - pe stalpi din lemn, beton si lemn                        15
  2.4.4.1.2.    - pe stalpi din metal sau beton                            30
  2.4.4.2.  Linii de funiculare pentru persoane; statii si constructii
           de protectie:
  2.4.4.2.1.    - telecabine, telegondole si teleschiuri                   25
  2.4.4.2.2.    - minilifturi pentru schi                                  12
  2.4.4.3.  Linii funiculare forestiere de tip usor                         5
  2.4.4.4.  Planuri inclinate supraterane:
  2.4.4.4.1.    - din lemn                                                 10
  2.4.4.4.2.    - din zidarie, beton, metal                                30
 2.4.5.  Poduri, viaducte, apeducte, pasarele, tuneluri
  2.4.5.1.  Poduri, podete si viaducte pentru transporturi feroviare si
           rutiere, apeducte:
  2.4.5.1.1.    - din lemn                                                 10
  2.4.5.1.2.    - din zidarie, beton, beton armat                          40
  2.4.5.1.3.    - din metal                                                60
  2.4.5.2.  Pasarele:
  2.4.5.2.1.    - din lemn                                                 10
  2.4.5.2.2.    - din zidarie, beton, beton armat                          40
  2.4.5.2.3.    - metal                                                    60
  2.4.5.3.  Tunele                                                         60
 2.4.6.  Retele de telecomunicatii
  2.4.6.1.  Linii si cabluri aeriene de telecomunicatii (stalpi, circuite,
        cabluri, traverse, console, etc.)
  2.4.6.1.1.    - linie de stalpi                                          12
  2.4.6.1.2.    - linie de circuite                                        12
  2.4.6.1.3.    - linie de cabluri                                         12
  2.4.6.2.  Retele subterane de telecomunicatii:
  2.4.6.2.1.    - urbane si interurbane                                    20
  2.4.6.2.2.    - miniere                                                  15
  2.4.6.2.3.    - canalizatii pentru telecomunicatii                       15
  2.4.6.3.  Platforme; turnuri si piloni metalici pentru antene de
           radio si TV                                                     20
  2.4.6.4.  Antene de emisie radio pentru unde kilo, hecto si decametrice;
           linii de alimentare (fideri) pentru antene                      20
  2.4.6.5.  Cabine telefonice                                               5
 2.4.7.    Ziduri de sprijin (de orice natura)                             40
-------------------------------------------------------------------------------
2.5.            Constructii depozitare - Comert
-------------------------------------------------------------------------------
 2.5.1.  Constructii pentru depozitarea materialelor:
  2.5.1.1.    - din pamant compactat                                       10
  2.5.1.2.    - din balast, macadam, pavele, beton asfaltic, beton
         de ciment                                                         25
 2.5.2.  Rampe                                                             25
 2.5.3.  Depozite subterane:
  2.5.3.1.    - din lemn                                                   20
  2.5.3.2.    - din zidarie, beton armat                                   35
 2.5.4.  Lagare pentru depozitarea materialului lemnos:
  2.5.4.1.    - din lemn                                                    6
  2.5.4.2.    - din beton armat, profile metalice                          20
 2.5.5.  Depozite exterioare din zidarie, beton, beton armat               50
 2.5.6.  Silozuri pentru produse industriale si produse agricole:
  2.5.6.1.    - din lemn, zidarie, beton cu otel                           30
  2.5.6.2.    - din beton armat                                            40
 2.5.7.  Silozuri si buncare pentru agregate minerale, minereuri si
         carbuni:
  2.5.7.1.    - din lemn                                                   10
  2.5.7.2.    - din zidarie, beton; beton armat; otel                      30
 2.5.8.  Rezervoare si bazine pentru depozitare
  2.5.8.1.    - din pamant                                                 20
  2.5.8.2.    - din zidarie, beton, beton armat; otel                      30
  2.5.8.3.    - din lemn                                                   10
 2.5.9.  Patule de porumb si alte constructii speciale pentru
       depozitare de produse agricole:
  2.5.9.1.    - cu schelet din lemn                                        10
  2.5.9.2.    - cu schelet din beton armat sau metalic                     30
 2.5.10.  Budane:
  2.5.10.1.    - din lemn                                                  25
  2.5.10.2.    - din beton, beton armat                                    35
  2.5.10.3.    - din otel inoxidabil                                       30
 2.5.11.  Ghetarii                                                         20
 2.5.12.  Constructii speciale pentru depozitarea alimentelor, bordeie
  2.5.12.1.    - din lemn                                                  10
  2.5.12.2.    - din zidarie, beton, beton armat                           35
 2.5.13.  Constructii speciale pentru depozitarea explozibililor,
           carburantilor si lubrifiantilor                                 35
 2.5.14.  Platforme pentru activitati comerciale: constructii speciale
           pentru depozitarea si comercializarea petrolului                20
-----------------------------------------------------------------------------
2.6.               Constructii speciale pentru transportul energiei
                                       electrice
-----------------------------------------------------------------------------
 2.6.1.  Retele de alimentare sau iluminat si linii de transport
       a energiei electrice:
  2.6.1.1.    - aeriene pe stalpi din lemn                                 12
  2.6.1.2.    - aeriene pe stalpi metalici sau din beton armat             40
  2.6.1.3.    - subterane                                                  20
 2.6.2.  Instalatii electrice de forta:
  2.6.2.1.    - aeriene sau aparente                                       12
  2.6.2.2.    - ingropate                                                  20
  2.6.2.3.    - in tub, canal sau tunel de protectie                       30
-----------------------------------------------------------------------------
2.7.               Constructii speciale pentru alimentare cu apa,
                   canalizare si imbunatatiri funciare
-----------------------------------------------------------------------------
 2.7.1.  Puturi sapate:
  2.7.1.1.    - din lemn                                                   20
  2.7.1.2.    - din zidarie, beton, beton armat                            40
 2.7.2.  Puturi forate:
  2.7.2.1.    - tuburi de beton, de azbociment, bazalt, ceramice,
         tevi de otel                                                      20
  2.7.2.2.    - tuburi de otel sau fonta (burlane)                         40
 2.7.3.  Drenuri pentru alimentare cu apa
  2.7.3.1.    - tuburi ceramice, tuburi de bazalt, de beton, beton armat   40
  2.7.3.2.    - tuburi din otel sau fonta                                  20
 2.7.4.  Santuri drenate cu filtru invers pentru alimentare cu apa,
         drenuri tubulare pentru desecari                                  20
 2.7.5.  Captari de izvoare
  2.7.5.1.    - apa necorosiva                                             50
  2.7.5.2.    - apa corosiva                                                7
 2.7.6.  Prize de apa fixe                                                 50
 2.7.7.  Canale deschise sau acoperite pentru alimentare cu apa si
       evacuarea apelor
  2.7.7.1.    - pamant fara captusire, pamant cu captusire din brazde
         sau lemn                                                          30
  2.7.7.2.    - pamant cu captusire din piatra, beton, beton armat         60
 2.7.8.  Galerii pentru alimentarea cu apa si evacuari de ape
  2.7.8.1.    - fara camasuiala sau cu camasuiala din beton, beton armat;
         beton torcretat                                                   60
  2.7.8.2.    - camasuiala din tola de otel                                35
 2.7.9.  Conducte si jgheaburi pentru alimentare cu apa, inclusiv
         retele de distributie                                             10
 in afara de:
  2.7.9.1.    - din beton, beton captusit cu otel, beton armat, bazalt,
         otel (burlan), fonta sau plumb, ceramice                          50
  2.7.9.2.    - din otel azbociment                                        20
  2.7.9.3.    - din polimeri                                               15
 2.7.10.  Conducte pentru canalizare
  2.7.10.1.    - din beton, beton armat sau bazalt, fonta sau plumb,
          azbociment, ceramice                                             40
  2.7.10.2.    - din polimeri                                              15
 2.7.11.  Constructii pentru retinerea de substante mai grele decat apa,
         separatoare, metantancuri                                         40
 2.7.12.  Iazuri de depozitare si paturi de uscare a namolului, campuri
          de irigare si infiltrare                                         20
 2.7.13.  Filtre, statii de tratare a apelor, statii de neutralizare
          si statii de epurare                                             50
 2.7.14.  Castele de apa
  2.7.14.1.    - cu turn din zidarie sau beton armat, cuva din beton
          armat sau metalica                                               50
  2.7.14.2.    - cu schelet din lemn si cuva din lemn sau metalica         15
  2.7.14.3.    - cu schelet metalic si cuva metalica                       30
 2.7.15.  Traversari de conducte                                           30
 2.7.16.  Constructii, accesorii si instalatii tehnologice pentru
         alimentare cu apa si canalizare                                   40
 2.7.17.  Cabine pentru protectia catodica a conductelor metalice          20
 2.7.18.  Rezervoare pentru inmagazinarea apei, din beton armat            60
 2.7.19.  Statii de pompare si separare a apei                             50
-----------------------------------------------------------------------------
2.8.               Constructii speciale pentru transportul si
                   distributia petrolului, gazelor, lichidelor industriale,
                         aerului comprimat si pentru termoficare
-----------------------------------------------------------------------------
 2.8.1.  Conducte pentru transportul produselor petroliere, gazelor
         si lichidelor industriale, inclusiv traversarile acestora         25
 2.8.2.  Conducte de termoficare
  2.8.2.1.    - in canale de protectie vizibile sau aeriene                25
  2.8.2.2.    - in canale nevizitabile                                     20
 2.8.3.  Conducte si bransamente pentru distribuirea gazelor               15
 2.8.4.  Instalatii tehnologice in statiile de reglare a presiunii
         gazelor si cabine pentru protectia catodica a conductelor         20
 2.8.5.  Conducte tehnologice din incinta constructiilor industriale
       si din interiorul cladirilor si constructiilor speciale inclusiv
       canale de ventilatie
              a) mediu normal                                              15
              b) mediu corosiv                                              8
-----------------------------------------------------------------------------
2.9.               Alte constructii speciale
-----------------------------------------------------------------------------
 2.9.1.  Constructii  speciale pentru afaceri, comert, pentru
           invatamant, stiinta, cultura si arta, pentru ocrotirea sanatatii
           si asistenta sociala, pentru cultura fizica, sport si agrement
  2.9.1.1.    - din pamant, gazon                                          10
  2.9.1.2.    - din pietris, zgura, lemn                                   20
  2.9.1.3.    - din caramida, asfalt, beton, beton armat, metal            40
  2.9.1.4.    - din polimeri                                                7
 2.9.2.  Imprejmuiri
  2.9.2.1.    - din lemn, lemn si plasa sarma                              15
  2.9.2.2.    - din zidarie, beton, beton armat, stalpi metalici si
         plasa sarma                                                       25
 2.9.3.  WC subterane si supraterane
  2.9.3.1.    - din lemn                                                   15
  2.9.3.2.    - din zidarie, beton, beton armat                            40
 2.9.4.  Panouri de afisaj si de reclama, turnuri de ceas, pergole
       si turnuri de paza
  2.9.4.1.    - din lemn                                                    7
  2.9.4.2.    - din zidarie                                                15
  2.9.4.3.    - din beton, beton armat, metal                              30
 2.9.5.  Bai publice si baze de tratament                                  35
 2.9.6.  Galerii subterane pentru instalatii tehnico-edilitare             30
 2.9.7.  Centrale si puncte termice                                        40
-----------------------------------------------------------------------------
                     Grupa 3.  MASINI, UTILAJE SI INSTALATII DE LUCRU

-----------------------------------------------------------------------------
3.1.            Extractia si prepararea carbunilor si minereurilor
                                    metalifere si nemetalifere
-----------------------------------------------------------------------------
 3.1.1.  Masini, utilaje si instalatii pentru constructia puturilor
         miniere si forare miniera                                          7
 3.1.2.  Masini, utilaje si instalatii pentru sustinerea abatajelor si
         pentru taiere - prelucrare                                         4
 3.1.3.  Masini de havat, combine miniere si pluguri de carbune             7
 3.1.4.  Masini de incarcat si utilaje pentru rambleiere                    6
 3.1.5.  Excavatoare cu rotor si instalatii de haldat                      12
 3.1.6.  Masini multifunctionale pe senile                                  7
 3.1.7.  Masini, utilaje si instalatii pentru clasare; pentru separare
         si concentrare (gravimetrica, magnetica, electrostatica)          10
 3.1.8.  Masini, utilaje si instalatii de sfarimare si macinare            12
 3.1.9.  Masini, utilaje si instalatii pentru flotatie                     10
 3.1.10. Masini, utilaje si instalatii pentru extragerea si prepararea
         metalelor pretioase                                               15
 3.1.11. Masini si utilaje pentru brichetarea carbunilor                   15
 3.1.12. Masini de ascutit sfredele si masini de curatat vagonete           8
-----------------------------------------------------------------------------
3.2.           Prospectiuni geologice si geofizice, foraj si extractia
                                  titeiului si gazelor
-----------------------------------------------------------------------------
 3.2.1.  Sondeze                                                           9
 3.2.2.  Utilaje si instalatii pentru forajul sondelor de titei si gaze    7
 3.2.3.  Trepiede, turle metalice, geamblacuri, macarale, trolii si
         mese rotative                                                    10
 3.2.4.  Agregate de cimentare si fisurare                                10
 3.2.5.  Masini, utilaje si instalatii pentru carotaj, deviatii si
         perforari                                                         6
 3.2.6.  Masini, utilaje si instalatii pentru extractia titeiului
         si gazelor                                                       10
-----------------------------------------------------------------------------
3.3.           Masini, utilaje si instalatii pentru metalurgia feroasa,
                       inclusiv laminarea si trefilarea metalelor
-----------------------------------------------------------------------------
 3.3.1.  Masini, utilaje si instalatii pentru productia de cocs
         metalurgic; pentru productia fontei de prima fuziune si
         feroaliajelor                                                    15
 3.3.2.  Masini, utilaje si instalatii pentru productia de otel           15
 3.3.3.  Masini, utilaje si instalatii pentru productia de laminate       12
 3.3.4.  Masini, utilaje si instalatii pentru productia barelor,
         sarmelor si tevilor trase                                        12
 3.3.5.  Masini, utilaje si instalatii pentru productia electrozilor
         de sudura                                                        15
 3.3.6.  Masini, utilaje si instalatii pentru productia de tevi sudate    12
 3.3.7.  Masini, utilaje si instalatii pentru acoperirea si protectia
         suprafetei laminatelor, tevilor si trefilatelor                  15
-----------------------------------------------------------------------------
3.4.           Masini, utilaje si instalatii pentru metalurgia neferoasa
-----------------------------------------------------------------------------
 3.4.1.  Masini si instalatii pentru reducere, topire, distilare si
         turnare                                                           15
 3.4.2.  Cuptoare pentru prerafinare, masini si instalatii pentru
         convertizoare si rafinare                                         15
 3.4.3.  Masini si instalatii pentru prelucrarea produselor subproduselor
         si deseurilor din metalurgia neferoasa                            12
-----------------------------------------------------------------------------
3.5.           Masini, utilaje si instalatii pentru constructii de
                         masini si prelucrarea metalului
-----------------------------------------------------------------------------
 3.5.1.  Masini de gaurit                                                 12
 3.5.2.  Strunguri:
  3.5.2.1.    - paralele                                                  10
  3.5.2.2.    - frontale si carusel                                       12
  3.5.2.3.    - revolver, automate si semiautomate                         8
  3.5.2.4.    - specializate                                              10
 3.5.3.  Masini de alezat                                                 10
 3.5.4.  Masini de alezat si frezat orizontale                            12
 3.5.5.  Masini de frezat                                                 10
 3.5.6.  Masini de rabotat cu masa mobila                                 12
 3.5.7.  Masini de rabotat cu cutit mobil (sepinguri)                     10
 3.5.8.  Masini portabile de polizat, slefuit, taiat, gaurit etc           3
 3.5.9.  Masini agregat, linii automate si semiautomate, centre de
         prelucrare a metalului prin aschiere                             10
 3.5.10.  Ciocane de forja                                                12
 3.5.11.  Prese de forja; prese speciale si specializate, masini de
          forjat, masini de rulat, indoit si debitat tabla, profile si
          tevi, masini auxiliare speciale pentru forja                    12
 3.5.12.  Masini si instalatii de incalzire pentru forja                  12
 3.5.13.  Masini de formare, miezuire si formare de precizie si cu
          modele usor fuzibile, masini de turnat, uscatoare pentru forme
          si miezuri; masini, utilaje si instalatii pentru elaborarea
          metalelor si aliajelor                                          10
 3.5.14.  Utilaje pentru mentinerea temperaturii si turnarea metalelor
          si aliajelor                                                    10
 3.5.15.  Masini, utilaje si instalatii pentru dezbaterea si curatirea
          pieselor turnate                                                12
 3.5.16.  Masini, utilaje si instalatii pentru tratamente termice         12
 3.5.17.  Masini, utilaje si instalatii pentru sudarea metalului           8
 3.5.18.  Masini, utilaje si instalatii pentru vopsire si acoperiri
          metalice                                                        10
 3.5.19.  Masini, utilaje si instalatii comune pentru industria
          electrotehnica                                                  10
 3.5.20.  Masini, utilaje si instalatii specifice pentru productia de
          masini electrice rotative                                       10
 3.5.21.  Masini, utilaje si instalatii specifice pentru productia de
          transformatoare                                                 10
 3.5.22.  Masini, utilaje si instalatii specifice pentru productia de
          aparataj de inalta si joasa tensiune, de aparate electrice,
          telefonice si de masurare                                       10
 3.5.23.  Masini, utilaje si instalatii specifice pentru productia de
          cabluri si conductoare                                          12
 3.5.24.  Masini, utilaje si instalatii specifice pentru productia
          componentelor, produselor si sistemelor electronice
          (semiconductoare, circuite imprimate, aparate audio si
          video, aparate si instrumente electronice de masurare,
          calculatoare si periferice, etc.)                                7
 3.5.25.  Masini, utilaje si instalatii specifice pentru fabricatia de
          produse electrochimice si surse de iluminat                     10
 3.5.26.  Masini, utilaje specifice pentru productia de materiale
          electroizolante si de pulberi                                   12
 3.5.27.  Masini, utilaje si instalatii specifice pentru prelucrarea
          metalului prin procedee speciale (ultrasunete, etc.)            10
 3.5.28.  Masini, utilaje si instalatii specializate de confectionat
          produse din sarma (cuie, ace, tinte, etc.)                      12
 3.5.29.  Masini, utilaje si instalatii specializate de confectionat
          produse din tabla subtire (jucarii, ambalaje, etc.)             12
 3.5.30.  Masini, utilaje si instalatii specializate de confectionat
          autovehicule, tractoare, locomotive, vagoane                    12
 3.5.31.  Masini, utilaje si instalatii specializate pentru constructii
          aeronautice                                                     10
 3.5.32.  Masini specializate pentru confectionat nituri, suruburi,
          trifoane, piulite si caiele                                     12
 3.5.33.  Masini specializate pentru confectionat armaturi si fitinguri   10
 3.5.34.  Masini specializate pentru confectionat arcuri                  14
 3.5.35.  Masini, utilaje si instalatii specializate pentru constructia
          de nave                                                         12
 3.5.36.  Masini, utilaje si instalatii specializate pentru
          confectionarea ceasurilor                                        8
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3.6.           Masini, utilaje si instalatii pentru industria
                        chimica si petrochimica
-----------------------------------------------------------------------------
 3.6.1.  Masini, utilaje si instalatii de uz general in tehnologia
          chimica
  3.6.1.1.  Decantoare:
              a) mediu neutru sau usor coroziv                             15
              b) mediu puternic coroziv                                    10
  3.6.1.2.  Separatoare, vase florentine, hidrocicloane filtre si
            centrifuge:
              a) mediu neutru sau usor coroziv                             12
              b) mediu puternic coroziv                                     8
  3.6.1.3.  Masini, utilaje si instalatii pentru procese de separare a
            sistemelor gazoase:
              a) mediu neutru sau usor coroziv                             10
              b) mediu puternic coroziv                                     8
  3.6.1.4.  Masini, utilaje si instalatii pentru procese de absorbtie
            si extractie:
              a) mediu neutru sau usor coroziv                             10
              b) mediu puternic coroziv                                     7
  3.6.1.5.  Masini, utilaje si instalatii pentru procese de distilare
            si rectificare a lichidelor:
              a) mediu neutru sau usor coroziv                             12
              b) mediu puternic coroziv                                     8
  3.6.1.6.  Masini, utilaje si instalatii pentru procese de incalzire,
           racire si condensare:
              a) mediu neutru sau usor coroziv                             14
              b) mediu puternic coroziv                                     9
  3.6.1.7.  Masini, utilaje si instalatii pentru evaporare, uscare si
            cristalizare:
              a) mediu neutru sau usor coroziv                             14
              b) mediu puternic coroziv                                     8
  3.6.1.8.  Masini, utilaje si instalatii pentru reactii chimice si
            electrochimice:
              a) mediu neutru sau usor coroziv                             10
              b) mediu puternic coroziv                                     6
 3.6.2.  Masini, utilaje si instalatii specifice industriei chimice
         anorganice
  3.6.2.1.  Masini, utilaje si instalatii specifice pentru producerea
            acidului sulfuric si a ingrasamintelor fosfatice, a amoniacului,
           acidului azotic si a ingrasamintelor azotoase                   10
  3.6.2.2.  Masini, utilaje si instalatii specifice producerii sodei       10
  3.6.2.3.  Masini, utilaje si instalatii specifice producerii clorului
            si a compusilor sai                                             8
  3.6.2.4.  Masini, utilaje si instalatii specifice producerii carbidului,
            oxigenului, pulberilor si explozibililor. Alte masini, utilaje
            si instalatii specifice pentru industria chimica anorganica    12
 3.6.3.  Masini, utilaje si instalatii specifice industriei chimice
           organice (exclusiv prelucrarea titeiului)
  3.6.3.1.  Masini, utilaje si instalatii specifice producerii fibrelor
           si firelor artificiale                                          14
  3.6.3.2.  Granulatoare pentru negru de fum                                8
  3.6.3.3.  Reactoare pentru dehidrogenarea butanului; polimerizatoare     10
  3.6.3.4.  Vase pentru coagularea latexului, prese de turnare masini
           automate de ambalare in baloturi si masini de turnat eprubete
           de cauciuc                                                      14
  3.6.3.5.  Masini, utilaje si instalatii specializate pentru confectionat
           produse din cauciuc (anvelope, garnituri, tuburi etc.)          14
  3.6.3.6.  Masini, utilaje si instalatii specializate pentru confectionat
           produse din mase plastice                                       11
  3.6.3.7.  Masini, utilaje si instalatii specializate pentru producerea
           medicamentelor                                                   9
  3.6.3.8.  Instalatii pentru preparat solutii in circuit inchis, in vase
           de sticla si vase de cuart pentru filtrare                       3
  3.6.3.9.  Alte masini, utilaje si instalatii pentru industria chimica
           organica                                                        12
 3.6.4.  Masini, utilaje si instalatii specifice prelucrarii titeiului     12
         in afara de:
  3.6.4.1.  - coloane de distilare fractionata si generatoare de gaz inert 15
  3.6.4.2.  - vase de reflux-separatoare la instalatii de cracare termica
            si cocsare; camere de reactie; reactoare de cracare            11
  3.6.4.3.  - agregate pentru taierea hidraulica a cocsului, regeneratoare
           de catalizator si umectatoare coloane pentru recuperarea SO2
           din rafinat si coloane de solventare cu bioxid de sulf si
           cuptoare pentru arderea gudroanelor                              9
  3.6.4.4.  - blaze pentru pirogenare si pentru gudronare acide             2
  3.6.4.5.  - vase pentru propan si butan                                  15
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3.6.5.  Masini, utilaje si instalatii specifice productiei de sapun,
           detergenti si lumanari,                                         10
in afara de:
  3.6.5.1.  - instalatii de ambalat sapun                                   9
  3.6.5.2.  - masini de ambalat detergenti                                  8
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3.7.         Masini, utilaje si instalatii pentru producerea materialelor
                         de constructii si refractare
-----------------------------------------------------------------------------
 3.7.1.  Masini, utilaje si instalatii pentru fasonarea produselor        15
      in afara de:
  3.7.1.1.  - masini de fasonat prin presare
  3.7.1.1.1.    - silico - calcare                                        12
  3.7.1.1.2.    - abrazive                                                10
  3.7.1.2.  - masini de fasonat prin laminare                              8
  3.7.1.3.  - vibroprese si traverse pentru blocuri din beton              9
  3.7.1.4.  - masini si utilaje pentru operatii de granulare              12
 3.7.2.  Masini, utilaje si instalatii pentru uscarea produselor          15
 3.7.3.  Masini, utilaje si instalatii pentru maturizarea produselor      15
 3.7.4.  Masini, utilaje si instalatii pentru arderea produselor          20
in afara de:
  3.7.4.1.  - cuptoare electrice pentru elaborarea electrocorindonului
            si a carburii de siliciu, precum si pentru ars email          14
 3.7.5.  Masini, utilaje si instalatii pentru deservirea uscatoriilor
         si cuptoarelor                                                   15
 3.7.6.  Masini si instalatii specifice pentru producerea cimentului,
         varului si a ipsosului                                           15
 3.7.7.  Masini si instalatii specifice fabricarii produselor din
         azbociment                                                       15
 3.7.8.  Masini si instalatii specifice pentru prefabricate din beton;
         caramizi silico - calcare si tigle din ciment                    15
 in afara de:
  3.7.8.1.  - tipare metalice si de beton, incalzitoare                    5
  3.7.8.2.  - casete verticale                                             7
  3.7.8.3.  - tipare pentru tuburi din beton                              10
 3.7.9.  Masini, utilaje si instalatii specifice producerii materialelor
         hidroizolatoare (carton asfaltat etc.)                           15
 3.7.10.  Masini si instalatii specifice producerii materialelor
          termoizolatoare (a vatei minerale, a vatei si pislei din fibre
          de sticla)                                                      15
 3.7.11.  Masini si instalatii specifice producerii garniturilor tehnice
          de etansare                                                     15
 3.7.12.  Masini si instalatii specifice producerii rondelelor,
          placilor izolatoare si dopurilor din pluta                      14
 3.7.13.  Masini si instalatii specifice pentru extragerea si prelucrarea
          marmurii si a pietrei naturale si artificiale de constructii    15
 3.7.14.  Masini, utilaje si instalatii specifice pentru ambalarea
          produselor                                                      15
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3.8.           Masini, utilaje si instalatii pentru silvicultura,
                        exploatarea si prelucrarea lemnului
-----------------------------------------------------------------------------
 3.8.1.  Masini de cojit, despicat, tocat si maruntit                     10
 3.8.2.  Ferastraie,                                                      12
 in afara de:
  3.8.2.1.  - ferastraie cu lant                                           2
 3.8.3.  Masini de rindeluit, de frezat, de gaurit si daltuit,            10
in afara de:
  3.8.3.1.  - masini portabile de rindeluit, de frezat, de gaurit si de
           daltuit                                                         3
 3.8.4.  Strunguri si masini de copiat                                    10
 3.8.5.  Masini de slefuit, de lustruit, masini combinate, masini
         agregat,                                                         10
 in afara de:
  3.8.5.1.  - masini portabile de slefuit si de lustruit                   3
 3.8.6.  Masini - unelte pentru prelucrarea lemnului prin taiere si
         masini de curbat, agregate de innadire si asamblare; prese
         specifice pentru industria lemnului; masini, utilaje si
         instalatii pentru preparat si aplicat adezivi si lacuri,         10
 in afara de:
  3.8.6.1.  - masini portabile de taiat si de imbinat prin agrafe,
             cuie, clame                                                   3
 3.8.7.  Masini, utilaje si instalatii pentru uscare, aburire si
         tratare termica                                                  12
in afara de:
  3.8.7.1.  - masini si instalatii de aburire si fierbere a lemnului       5
 3.8.8.  Masini, utilaje si instalatii specifice liniilor de fabricatie
         pentru prelucrarea lemnului                                      12
 3.8.9.  Masini, utilaje si instalatii pentru silvicultura                 7
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3.9.          Masini, utilaje si instalatii pentru industria celulozei
                                    si hartiei
-----------------------------------------------------------------------------
 3.9.1.  Masini, utilaje si instalatii pentru fabricarea celulozei        13
 in afara de:
  3.9.1.1.  - putini din lemn pentru spalare                               7
 3.9.2.  Masini si instalatii pentru fabricarea hartiei, cartonului
         si mucavalei                                                     10
 3.9.3.  Masini si utilaje pentru impregnarea si innobilarea hartiei
         si cartoanelor                                                   10
 3.9.4.  Masini si utilaje pentru confectii din hartie si prelucrarea
         hartiei                                                          14
 3.9.5.  Utilaje pentru exploatarea si balotarea stufului                 10
in afara de:
  3.9.5.1.  - tractoare speciale pentru recoltat stuf                      7
  3.9.5.2.  - recoltarea de stuf                                           6
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3.10.         Masini, utilaje si instalatii pentru producerea sticlei,
                           portelanului si faiantei
-----------------------------------------------------------------------------
 3.10.1. Cuptoare pentru producerea masei de sticla si tratarea
         produselor din sticla; masini de format si de prelucrat sticla,  14
in afara de:
  3.10.1.1.  - cuptoare de topire cu oale; de curbat si de securizat
          geamuri                                                          12
  3.10.1.2.  - masini de confectionat aparatura de sticla pentru laborator,
          masini de gradat, masini de spart geamuri armate, de indreptat
          tuburi din sticla, de inchis termometre, de spalat cioburi,
          piese de rondele pentru masinile de tras geam                    12
 3.10.2.  Masini de format materiale ceramice                              12
 3.10.3.  Masini si instalatii de finisat si decorat produse din sticla
          si ceramica fina                                                 12
 3.10.4.  Alte masini, utilaje si instalatii pentru producerea sticlei,
          portelanului si faiantei; masini de ambalat butelii, de spalat
          si stors panza de filtru, instalatii de dozarea barbotinei, etc. 14
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3.11.         Masini, utilaje si instalatii pentru industria textila
-----------------------------------------------------------------------------
 3.11.1.  Masini pentru prelucrarea primara a fibrelor naturale            11
 3.11.2.  Masini, utilaje si instalatii pentru prelucrarea primara a
          fibrelor de lina si a parului                                    10
 3.11.3.  Masini pentru prelucrarea preliminara a deseurilor din fibre
          si a zdrentelor                                                  11
 3.11.4.  Masini si instalatii din filaturile de bumbac                    12
 3.11.5.  Masini, utilaje si instalatii din filaturile de fibre liberiene,
          si din filaturile de lina                                        10
 3.11.6.  Masini, utilaje si instalatii din filaturile de matase naturala  10
 3.11.7.  Masini si utilaje pentru prepararea firelor                      11
 3.11.8.  Masini de tesut                                                  11
 3.11.9.  Masini de tricotat; de impletit, crosetat si innodat              8
 3.11.10.  Masini, utilaje si instalatii pentru produs materiale
           textile netesute si electroplus                                 11
 3.11.11.  Masini pentru pregatire in vederea tratamentelor si finisarii   10
 3.11.12.  Masini si instalatii de albit                                   11
 3.11.13.  Masini si instalatii pentru tratamente umede fara folosire
           de coloranti                                                    11
 3.11.14.  Masini, aparate si instalatii de vopsit si de imprimat
           materiale textile                                               10
 3.11.15.  Masini de stors si de uscat materiale textile                   12
 3.11.16.  Masini si instalatii pentru apretura si finisarea speciala
           a materialelor textile; de controlat, ajustat si impachetat     12
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3.12.          Masini, utilaje si instalatii pentru industria
                                confectiilor                               10
-----------------------------------------------------------------------------
3.13.          Masini, utilaje si instalatii pentru industria
                        pielariei, blanariei si incaltamintei
-----------------------------------------------------------------------------
 3.13.1.  Masini, utilaje si instalatii pentru tabacarii,                 11
          in afara de:
  3.13.1.1.  - bazine de inmuiat, cenusarit, pretabacit, tabacit si
           decolorat                                                      20
  3.13.1.2.  - haspele de inmuiat, cenusarit, decalcifiat, semaluire,
            pielat, tabacit si argasit si butoaie de inmuiat, cenusarit,
            decalcifiat, semaluire, pielat, tabacit, vopsit, retanat, uns,
            valcuit etc. agregate elicoidale de cenusarit si tabacit      15
 3.13.2.  Masini, utilaje si instalatii pentru produs talpa artificiala   11
 3.13.3.  Masini, utilaje si instalatii pentru confectii de incaltaminte
          din piele si inlocuitori din piele                              10
 3.13.4.  Masini, utilaje si instalatii pentru confectionarea
          incaltamintei din cauciuc, pentru confectii de: manusi,
          blanarie, marochinarie si articole tehnice din piele            11
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3.14.         Masini, utilaje si instalatii pentru industria
                               alimentara
-----------------------------------------------------------------------------
 3.14.1.  Masini, utilaje si instalatii pentru abatoare si producerea
         preparatelor din carne                                           11
 3.14.2.  Masini, utilaje si instalatii pentru lapte si produse lactate   10
 3.14.3.  Masini, utilaje si instalatii pentru morarit                    17
 3.14.4.  Masini, utilaje si instalatii pentru producerea uleiurilor
          vegetale; a margarinei; panificatie si producerea pastelor
          fainoase si a biscuitilor                                       12
 3.14.5.  Masini, utilaje si instalatii pentru ambalarea produselor
         alimentare                                                       10
 3.14.6.  Masini, utilaje si instalatii pentru producerea zaharului       18
 3.14.7.  Masini, utilaje si instalatii pentru producerea produselor
         zaharoase                                                        16
 3.14.8.  Masini, utilaje si instalatii pentru producerea conservelor
         de legume si fructe                                              10
 3.14.9.  Masini, utilaje si instalatii pentru producerea spirtului,
         amidonului, glucozei, dextrinei si drojdiei comprimate           12
 3.14.10.  Masini, utilaje si instalatii pentru producerea berii          15
 3.14.11.  Masini, utilaje si instalatii pentru producerea vinului        12
 3.14.12.  Masini si instalatii pentru producerea tuicii, rachiurilor
           naturale altor bauturi distilate si gazoase, esentelor si
          otetului                                                        12
 3.14.13.  Masini, utilaje si instalatii pentru prelucrarea tutunului
          si a produselor din tutun                                       15
 3.14.14.  Masini, utilaje si instalatii comune pentru industria
          alimentara                                                      10
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3.15.          Masini, utilaje si instalatii pentru industria
                                 poligrafica
-----------------------------------------------------------------------------
 3.15.1.  Masini, utilaje si instalatii special pentru industria
         poligrafica                                                      11
 3.15.2.  Masini, utilaje si instalatii pentru industrii conexe:
         confectii din hartie si carton si alte produse tehnice
         poligrafice si auxiliare                                         12
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3.16.          Masini de forta si utilaje energetice
-----------------------------------------------------------------------------
 3.16.1.  Masini generatoare,                                             28
in afara de:
 3.16.1.1.  - instalatii de preparare a prafului de carbune, de tratare a
         apei de alimentare, de evacuare a cenusii                        20
  3.16.1.2.  Generatoare de curent continuu, de curent alternativ,
         generatoare de frecventa                                         20
  3.16.1.3.  Grupuri electrogene
  3.16.1.3.1.    - stationare                                             12
  3.16.1.3.2.    - mobile                                                  8
  3.16.1.4.  Instalatie de captare si evacuare a zgurii si cenusii        20
 3.16.2.  Masini motrice
  3.16.2.1.  Motoare electrice de curent continuu si de curent alternativ 15
  3.16.2.2.  Turbine cu abur, turbine cu gaze                             20
  3.16.2.3.  Turbine hidraulice                                           22
  3.16.2.4.  Motoare cu ardere interna, cu piston, stabile                11
  3.16.2.5.  Motoare eoliene                                              20
 3.16.3.  Transformatoare, redresoare, convertizoare, acumulatoare si
           compensatoare
  3.16.3.1.  Transformatoare si autotransformatoare,                      20
 in afara de:
  3.16.3.2.  - transformatoare si autotransformatoare de sudura           12
  3.16.3.3.  Instalatii de redresare                                      20
  3.16.3.4.  Instalatii de convertizoare                                  20
  3.16.3.5.  Baterii de acumulatoare, instalatii de compensare a puterii
            reactive                                                      14
 3.16.3.6.  Baterii de acumulatoare pentru telecomunicatii                10
 3.16.4.  Compresoare si pompe de vid
  3.16.4.1.  Compresoare cu piston, stabile:
  3.16.4.1.1.    - pentru aer                                             15
  3.16.4.1.2.    - pentru gaze                                            12
  3.16.4.2.  Compresoare cu piston, mobile                                 8
  3.16.4.3.  Compresoare rotative, elicoidale, cu pistoane rotative,
            rotative cu inel de lichid si centrifuge:
  3.16.4.3.1.    - pentru aer                                             14
  3.16.4.3.2.    - pentru gaze                                            10
  3.16.4.4.  Pompe de vid:
  3.16.4.4.1.    - cu piston                                              15
  3.16.4.4.2.    - cu rotor si palete                                     12
  3.16.4.4.3.    - cu inel de lichid                                      10
 3.16.5.  Aparataje pentru statii electrice si posturi de transformare    14
------------------------------------------------------------------------------
3.17.         Masini, utilaje si instalatii comune care functioneaza
                                   independent
------------------------------------------------------------------------------
 3.17.1.  Pompe si aparate pentru vehicularea lichidelor
  3.17.1.1.  Pompe centrifuge:
  3.17.1.1.1.    - pentru apa si lichide slab corosive                       8
  3.17.1.1.2.    - pentru lichide cu actiune corosiva sau abraziva           6
  3.17.1.1.3.    - pentru titei                                              4
  3.17.1.2.  Pompe axiale                                                   10
  3.17.1.3.  Pompe cu piston:
  3.17.1.3.1.    - pentru lichide necorosive                                 8
  3.17.1.3.2.    - pentru lichide de actiune abraziva si corosiva            6
  3.17.1.3.3.    - pentru extractia titeiului                                3
  3.17.1.4.  Pompe de injectie                                              10
  3.17.1.5.  Pompe cu pistonase, pompe cu membrana si pompe elicoidale       8
  3.17.1.6.  Pompe cu roti dintate                                          10
  3.17.1.7.  Aparate si dispozitive pentru vehicularea lichidelor           10
 3.17.2.  Masini si utilaje comune pentru prelucrarea mecanica a
            pamanturilor, minereurilor si altor materii prime
  3.17.2.1.  Concasoare, delaioare si dezintegratoare                       12
  3.17.2.2.  Mori, in afara de:                                            10
  3.17.2.2.1.  - morile din industria cimentului                            20
  3.17.2.3.  Ciururi si site                                                10
  3.17.2.4.  Alte masini si utilaje (roti desecatoare, gratare de separare,
            clasoare)                                                       10
 3.17.3.  Ventilatoare, aeroterme si aparate de climatizare
  3.17.3.1.  Ventilatoare si aeroterme                                       8
  3.17.3.2.  Aparate de climatizare                                         10
 3.17.4.  Masini de echilibrat                                              10
 3.17.5.  Masini si instalatii pentru industria frigului                    12
 3.17.6.  Mijloace de depozitare (rezervoare, tancuri, buncare, butelii
            industriale, etc) incadrate in fluxul tehnologic
               a) mediu neutru                                              25
               b) mediu usor coroziv                                        20
               c) mediu puternic coroziv                                    12
 3.17.7.  Amestecatoare si omogenizatoare
               a) mediu neutru                                              15
               b) mediu usor corosiv                                        12
               c) mediu puternic corosiv                                    10
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3.18.         Utilaje specifice productiei de electrozi din grafit       15
------------------------------------------------------------------------------
3.19.         Alte masini, utilaje si instalatii pentru productia
                              industriala                                10
-------------------------------------------------------------------------------
3.20.         Masini si utilaje pentru constructii
-------------------------------------------------------------------------------
 3.20.1.  Masini si utilaje pentru saparea si pregatirea terenului
  3.20.1.1.  Excavatoare
  3.20.1.1.1.    - sub 35 KW                                                  6
  3.20.1.1.2.    - intre 36 si 150 KW                                         8
  3.20.1.1.3.    - peste 150 KW                                              10
  3.20.1.2.  Screpere, gredere, buldozere, sapatoare de santuri,
            sapatoare de gropi si scarificatoare                              6
 3.20.2.  Masini si utilaje pentru lucrari de fundatii, lucrari in stanca
          si pentru tuneluri
  3.20.2.1.  Sonete                                                          10
  3.20.2.2.  Berbeci mecanici si extractoare pe piloti                        6
  3.20.2.3.  Utilaje pentru executarea lucrarilor sub apa si masini de forat
            si turnat piloti                                                  6
  3.20.2.4.  Utilaje pentru sapat in stanca si tuneluri,                      8
  in afara de:
  3.20.2.4.1.  - ciocane pneumatice                                           3
  3.20.2.4.2.  - scuturi                                                      4
  3.20.2.4.3.  - instalatii de forat la sectiune plina                        6
 3.20.3.  Masini, utilaje si instalatii pentru lucrari de beton
  3.20.3.1.  Betoniere si malaxoare, autobetoniere, pompe si autopompe de
            beton                                                             6
  3.20.3.2.  Centrale de beton                                               10
  3.20.3.3.  Vibratoare de interior si de exterior pentru compactarea
            betonului                                                         4
  3.20.3.4.  Alte masini si utilaje pentru prepararea, transportul si
            punere in opera a betonului                                       8
 3.20.4.  Masini, utilaje si instalatii pentru lucrari de zidarie,
            tencuieli, finisaje, izolatii si instalatii,                      6
in afara de:
  3.20.4.1.  - unelte mecanice portabile (electrice, pneumatice, hidraulice)  3
 3.20.5.  Masini, utilaje si instalatii pentru lucrari hidrotehnice,         15
in afara de:
  3.20.5.1.  - drage                                                         20
  3.20.5.2.  - greifere plutitoare                                           12
  3.20.5.3.  - elevatoare                                                     6
 3.20.6.  Masini, utilaje si instalatii pentru constructii si reparatii
            de drumuri,                                                       8
              in afara de:
  3.20.6.1.  - compactoare tractate si autopropulsate statice                10
  3.20.6.2.  - compactoare tractate si autopropulsate vibratoare si mixte,
            placi vibratoare si maiuri mecanice                               4
 3.20.7.  Masini, utilaje si instalatii pentru constructii si reparatii
            cai ferate,                                                       8
in afara de:
  3.20.7.1.  - ciocane de burat prin vibrare                                  4
  3.20.7.2.  - masini de burat                                                7
  3.20.7.3.  - utilaje pentru indreptat si indoit sine                       10
  3.20.7.4.  - masini pentru montarea si sudarea sinei                       10
  3.20.7.5.  - masini pentru pozarea caii, utilaje de masurat si verificat
            calc si masini de rectificat rosturi                              8
 3.20.8.  Masini pentru executarea armaturilor pentru beton                   8
 3.20.9.  Masini si utilaje pentru lucrari de conducte magistrale si
            linii de transport electrice                                      6
-------------------------------------------------------------------------------
3.21.          Masini, utilaje si instalatii pentru agricultura
-------------------------------------------------------------------------------
 3.21.1.  Masini si utilaje pentru lucrarea solului
  3.21.1.1.  Tractoare agricole                                               8
  3.21.1.2.  Masini si echipamente pentru lucrarea si cultivarea pamantului  10
 in afara de:
  3.21.1.2.1.  - grape, netezitoare si nivelatoare                            7
  3.21.1.3.  Masini pentru administrarea ingrasamintelor, aparate si
            dispozitive pentru tratarea culturilor (stropit, prafuit)         8
  3.21.1.4.  Utilaje si instalatii pentru irigatii                           10
  3.21.1.5.  Masini pentru recoltat, treierat, curatat, sortat si tratat
            seminte, adunat si balotat fin si paie                           11
 3.21.2.  Masini, utilaje si instalatii pentru zootehnie
  3.21.2.1.  Masini, utilaje si instalatii pentru prepararea hranei
            animalelor                                                       12
  3.21.2.2.  Masini, utilaje si instalatii pentru adapatul, distribuirea
            hranei animalelor si evacuarea gunoiului                         10
  3.21.2.3.  Masini, utilaje si instalatii pentru recoltarea produselor
            animale                                                          12
  3.21.2.4.  Masini, instalatii si aparate pentru incubatii si pentru
            avicultura                                                       12
  3.21.2.5.  Masini, utilaje si instalatii pentru apicultura                 12
  3.21.2.6.  Masini, utilaje si instalatii pentru dezinfectie veterinara     10
 3.21.3.  Masini, utilaje si instalatii pentru legumicultura,
            viticultura si pomicultura                                       10
 3.21.4.  Masini, utilaje si instalatii pentru producerea biogazului         16
-------------------------------------------------------------------------------
3.22.          Masini, utilaje si instalatii pentru transporturi si
                                  telecomunicatii
-------------------------------------------------------------------------------
 3.22.1.  Masini, utilaje si instalatii pentru transport feroviar
  3.22.1.1.  Masini, utilaje si instalatii pentru mentenanta liniilor,
            locomotivelor si vagoanelor                                      10
  3.22.1.2.  Instalatii speciale pentru siguranta circulatiei si marirea
            capacitatii de exploatare in statii, triaje si linii curente
            CF (instalatii pentru controlul pozitiei macazurilor, instalatii
            de comanda centralizata a circulatiei, de semnalizare automata
            a liniilor)                                                      20
  3.22.1.3.  Instalatii de telecomunicatii pentru cai ferate                 20
  3.22.1.4.  Masini, utilaje si instalatii folosite in sistemul comercial,
            pentru impregnarea si ignifugarea lemnului                       14
 3.22.2.  Masini, utilaje si instalatii pentru mentenanta mijloacelor
            de transport rutier                                              12
 3.22.3.  Masini, utilaje si instalatii pentru mentenanta navelor
  3.22.3.1.  Barci pentru scafandri, din metal                               11
  3.22.3.2.  Pompe de aer pentru scafandri                                    5
  3.22.3.3.  Instalatii pentru intretinerea si reparatia navelor             20
  3.22.3.4.  Pontoane maritime si fluviale                                   25
  3.22.3.5.  Docuri plutitoare, docuri uscate                                25
  3.22.3.6.  Masini, utilaje si instalatii pentru intretinerea cailor
            navigabile si a lacurilor                                        20
  3.22.3.7.  Uzine electrice plutitoare, nave pentru stins incendii,
            dormitoare plutitoare pe nave sau pe bacuri fluviale             20
 3.22.4.  Masini, utilaje si instalatii pentru exploatarea, mentenanta
            si servirea aeronavelor si a traficului aerian
  3.22.4.1.  Masini, utilaje si instalatii pentru exploatarea, mentenanta
            si servirea aeronavelor                                          12
  3.22.4.2.  Instalatii si echipamente pentru servirea si protectia
            traficului aerian                                                10
 3.22.5.  Masini, utilaje si instalatii pentru posta si telecomunicatii
  3.22.5.1.  Utilaje si instalatii pentru posta si presa                     15
  3.22.5.2.  Echipamente si instalatii pentru telecomunicatii (telefonie,
            telegrafie)                                                      12
in afara de:
  3.22.5.2.1.  - centrale automate (telefonice si telegrafice) analogice
            de oficiu                                                        18
  3.22.5.2.2.  - echipamente digitale de telecomunicatii si instalatii
            aferente (electroalimentare, climatizare)                        10
 3.22.6.  Masini, aparate si instalatii pentru radio, televiziune si
            telecomunicatii prin sateliti,                                    7
in afara de:
  3.22.6.1.  - statii de emisie, emitatoare, translatoare si excitatoare     13
  3.22.6.2.  - radiorelee                                                    12
  3.22.6.3.  - statii si rame de radioreleu mobile                           10
  3.22.6.4.  - antene pentru unde metrice                                    13
  3.22.6.5.  - transformatoare de fider                                       5
  3.22.6.6.  - monitoare de control video si audio                            6
  3.22.6.7.  - echipamente pentru telecomunicatii prin sateliti              10
 3.22.7.  Echipamente, utilaje si aparate pentru studiouri de radio si
            televiziune,                                                      6
in afara de:
  3.22.7.1.  - echipamente auxiliare pentru controlul si monitorizarea
            semnalelor                                                       12
-------------------------------------------------------------------------------
3.23.          Masini, utilaje si instalatii pentru circulatia
                                  marfurilor
-------------------------------------------------------------------------------
 3.23.1.  Masini pentru pregatirea alimentelor                             7
 3.23.2.  Masini si utilaje pentru prepararea mincarurilor,               10
 in afara de:
  3.23.2.1.  - marmite                                                     7
 3.23.3.  Masini de spalat vesela si tacimurile                           10
 3.23.4.  Dulapuri pentru uscat si incalzit vesela si tacimurile          10
 3.23.5.  Masini, utilaje si instalatii pentru conservarea si desfacerea
         preparatelor alimentare si a bauturilor reci                     10
 3.23.6.  Masini, utilaje si instalatii pentru conservarea si desfacerea
         preparatelor alimentare si a bauturilor calde                     9
 3.23.7.  Linii de autoservire pentru alimentatia publica                 15
 3.23.8.  Automate si semiautomate comerciale                              7
-------------------------------------------------------------------------------
3.24.          Masini, utilaje si instalatii pentru gospodaria
                          comunala si spalatorii
-------------------------------------------------------------------------------
 3.24.1.  Masini, pentru spalatorii si curatatorii chimice                10
 3.24.2.  Masini, utilaje si instalatii de salubritate si ingrijirea
         spatiilor verzi                                                   8
 3.24.3.  Masini, echipamente si instalatii pentru stins incendii         14
in afara de:
  3.24.3.1.  - centrale de avertizare si semnalizare                      18
 3.24.4.  Utilaje si instalatii pentru tratarea apelor de alimentare si
          epurarea apelor uzate,                                          24
in afara de:
  3.24.4.1.  - aparate de clorinare                                       10
  3.24.4.2.  - poduri racloare                                            30
  3.24.4.3.  - utilaje si instalatii pentru alimentari cu apa             40
 3.24.5.  Masini, utilaje si instalatii pentru tratarea deseurilor
            menajere                                                      10
 3.24.6.  Recipiente pentru depozitarea deseurilor menajere                8
-------------------------------------------------------------------------------
3.25.          Masini, utilaje si instalatii pentru ocrotirea sanatatii
-------------------------------------------------------------------------------
 3.25.1.  Aparate si instrumente pentru diagnostic, pentru chirurgie si
          pentru narcoza si reanimare,                                     10
 in afara de:
  3.25.1.1.  - aparate de inalta tehnologie                                 6
 3.25.2.  Aparate si instrumente pentru oftalmologie, pentru
          otorinolaringologie                                              10
 3.25.3.  Aparate si instrumente pentru stomatologie                       10
 3.25.4.  Aparate si instalatii pentru fizioterapie                        12
 3.25.5.  Aparate, instrumente, utilaje si instalatii pentru radiologie    15
 3.25.6.  Aparate si instalatii de laborator pentru analize medicale       12
 3.25.7.  Alte utilaje, instalatii si aparate pentru ocrotirea sanatatii
          (sterilizare, dezinfectii, dezinsectii)                          10
-------------------------------------------------------------------------------
3.26.          Alte masini, utilaje si instalatii
-------------------------------------------------------------------------------
 3.26.1.  Masini, aparate si instalatii pentru producerea de filme
          si proiectie cinematografica,                                      10
 in afara de:
  3.26.1.1.  - lampi fulger electronice, proiectoare si cutii de distributie  6
 3.26.2.  Masini, utilaje si instalatii fotografice, utilaje pentru scene
          de teatru, cluburi si cinematografe,                               12
in afara de:
  3.26.2.1.  - cortine, scene si utilaje de scena                            15
 3.26.3.  Masini, utilaje si instalatii pentru producerea de discuri
            fonografice                                                       8
 3.26.4.  Instrumente muzicale,                                              10
 in afara de:
  3.26.4.1.  - orga clasica cu comanda electrica                             50
 3.26.5.  Masini si utilaje pentru hidrometrie                               12
 3.26.6.  Masini si echipamente pentru saloane de frizerie, coafura si
            cosmetica                                                        12
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               Grupa 4.  APARATE SI INSTALATII DE MASURARE,
                             CONTROL SI REGLARE
-------------------------------------------------------------------------------
4.1.           Aparate si instalatii pentru masurarea marimilor
                        geometrice, mecanice si acustice
-------------------------------------------------------------------------------
 4.1.1.  Aparate, instrumente si instalatii pentru masurarea marimilor
           geometrice                                                        10
 4.1.2.  Aparate si instalatii pentru masurarea marimilor mecanice si
           acustice,                                                         10
 in afara de:
  4.1.2.1.  - bascule romane pod pentru autovehicule si vagoane              20
-------------------------------------------------------------------------------
4.2.           Aparate si instalatii pentru masurarea timpului,
                      frecventei si marimilor cinematice,                    10
-------------------------------------------------------------------------------
in afara de:
 4.2.1.  - aparate si instalatii etalon mecanice si electromecanice
           pentru masurarea timpului; cronografe si calculografe;
           ceasornice de semnalizare; instalatii pentru verificarea
           cronometrelor; etaloane de frecventa                             14
 4.2.2.  - punti de masurat, comparatoare si analizoare de frecventa;
           instalatii pentru verificarea frecventmetrelor si aparate de
           masurat deviatia de frecventa,                                    10
in afara de:
  4.2.2.1.    - aparate portabile                                             7
-------------------------------------------------------------------------------
4.3.           Aparate si instalatii pentru masurarea marimilor
                     electrice electromagnetice si radiometrice,             10
-------------------------------------------------------------------------------
 in afara de:
 4.3.1.  - elemente Weston; aparate portabile                                6
-------------------------------------------------------------------------------
4.4.          Aparate si instalatii pentru masurarea marimilor termice
                              si fotometrice,                                10
-------------------------------------------------------------------------------
 in afara de:
 4.4.1.  - termometre de sticla si de cuart; bimetalice si manometrice;
             termometre cu rezistenta si termocupluri                         6
 4.4.2.  - lampi etalon de temperatura, de culoare si luxmetre                5
 4.4.3.  - contoare pentru apa si energie termica                             8
-------------------------------------------------------------------------------
4.5.           Aparate si instalatii pentru masurarea marimilor
              analitice (de material, de structura si de compozitie);
              aparate si instalatii pentru incercarea materialelor,
                         elementelor si a produselor                         10
-------------------------------------------------------------------------------
 in afara de:
 4.5.1.  - prese hidraulice, platforme seismice pentru incercari,
           echipamente pentru incercari electrice de mare putere si
           inalta tensiune                                                   30
-------------------------------------------------------------------------------
4.6.           Utilaje si accesorii de laborator,                            15
-------------------------------------------------------------------------------
in afara de:
    4.6.1.  - cele executate din sticla                                       5
-------------------------------------------------------------------------------
4.7.          Aparate si instalatii pentru cercetare stiintifica              5
-------------------------------------------------------------------------------
4.8.          Instalatii pentru comanda si reglarea automata si a
               proceselor tehnologice, pentru semnalizare si telemasurare    10
-------------------------------------------------------------------------------
4.9.           Calculatoare electronice si echipamente periferice             6
-------------------------------------------------------------------------------
                    Grupa 5.  MIJLOACE DE TRANSPORT
-------------------------------------------------------------------------------
5.1.           Mijloace de transport feroviar
-------------------------------------------------------------------------------
 5.1.1.  Locomotive, locotractoare si automotoare de ecartament normal       20
 5.1.2.  Vagoane de marfa si de calatori, de ecartament normal               20
 5.1.3.  Locomotive, locotractoare si automotoare de ecartament ingust
           sau larg                                                          20
 5.1.4.  Locomotive si locotractoare pentru transport minier                 10
 5.1.5.  Vagoane de marfa si de calatori, de ecartament ingust               20
 5.1.6.  Vagonete de ecartament ingust, pentru transport minier subteran     10
 5.1.7.  Patruciclete si triciclete pe linie si vagonete de ecartament
           normal sau ingust                                                 18
 5.1.8.  Alte mijloace de transport feroviar                                 20
-------------------------------------------------------------------------------
5.2.           Mijloace de transport auto
-------------------------------------------------------------------------------
 5.2.1.  Mijloace de transport pentru persoane
  5.2.1.1.  Autoturisme                                                       5
  5.2.1.2.  Microbuze si autosanitare                                         6
  5.2.1.3.  Autobuze,                                                         9
 in afara de:
  5.2.1.3.1.    - pentru transport urban                                      8
  5.2.1.4.  Motociclete si biciclete                                          4
 5.2.2.  Mijloace de transport auto, pentru marfuri
  5.2.2.1.  Autocamioane si autocamionete cu platforma fixa, usoare, cu
           capacitate pana la 4,5 t, exclusiv                                 5
  5.2.2.2.  Autocamioane cu platforma fixa, cu capacitatea de peste 4,5 t     6
  5.2.2.3.  Autofurgonete si autofurgoane - autodube cu capacitatea de
           incarcare pana la 4,5 t                                            5
  5.2.2.4.  Autofurgoane - autodube, cu capacitatea de incarcare de
           peste 4,5 t                                                        6
  5.2.2.5.  Autocamioane cu platforma basculanta usoare si dumpere, cu
           capacitate de incarcare de pana la 5 t, exclusiv                   4
  5.2.2.6.  Autocamioane cu platforma basculanta si dumpere cu capacitate
           de peste 5 t                                                       5
  5.2.2.7.  Autocisterne usoare cu capacitate de incarcare pana la 2000 l     5
  5.2.2.8.  Autocisterne cu capacitate de incarcare de peste 2000 l           6
  5.2.2.9.  Autoizoterme si autofrigorifere usoare, cu capacitatea de
           incarcare de pana la 4,5 t                                         5
  5.2.2.10.  Autoizoterme si autofrigorifere, cu capacitatea de incarcare
            de peste 4,5 t                                                    6
  5.2.2.11.  Autotractoare si autotractoare cu sa                             6
  5.2.2.12.  Tractoare pe roti si pe senile                                   5
  5.2.2.13.  Remorci cu platforma fixa sau basculanta si remorci monoaxe      6
  5.2.2.14.  Remorci cu platforma coborita pentru sarcini grele (trailere)    8
  5.2.2.15.  Remorci: cisterne, izoterme si frigorifice                      6
  5.2.2.16.  Semiremorci auto: platforma, furgon, cisterna, izoterme si
            frigorifice; port transcontainere                                6
  5.2.2.17.  Semiremorci pentru transportul cimentului in vrac                5
  5.2.2.18.  Motociclete si triciclete pentru transportul de marfuri          4
  5.2.2.19.  Autovehicule cu destinatie speciala
  5.2.2.19.1.    - autoturnuri, autotelescoape, autoateliere si
            autodepanatoare                                                   6
  5.2.2.19.2.    - pentru transportul materialelor pulverulente, cu troliu
            pentru busteni                                                    5
  5.2.2.20.  Remorci auto cu destinatie specifica                             6
-------------------------------------------------------------------------------
5.3.           Mijloace de transport naval
-------------------------------------------------------------------------------
 5.3.1.  Nave maritime de calatori, de cursa lunga si costiere            20
 5.3.2.  Nave maritime mixte de calatori si marfuri                       20
 5.3.3.  Nave maritime pentru marfuri de masa in vrac (mineraliere) si
        pentru produse petroliere (petroliere)                            20
 5.3.4.  Remorchere maritime de linie pentru transport                    20
 5.3.5.  Doc plutitor                                                     25
 5.3.6.  Nave maritime tehnice si speciale                                20
 5.3.7.  Remorchere maritime portuare                                     20
 5.3.8.  Salupe maritime pentru calatori                                  18
 5.3.9.  Pilotine maritime                                                15
 5.3.10.  Nave maritime depozit, tancuri: de buncheraj, de apa potabila
         si mixte                                                         20
 5.3.11.  Mahoane maritime:
  5.3.11.1.      - metalice                                               20
  5.3.11.2.    - din lemn                                                 12
 5.3.12.  Salupe maritime                                                 18
 5.3.13.  Nave maritime de pescuit                                        20
in afara de:
  5.3.13.1.  - pescadoare cu corp din lemn                                12
  5.3.13.2.  - pescadoare cu corp metalic                                 18
  5.3.13.3.  - cutere cu corp din lemn, pentru productie si transport
              peste                                                       18
 5.3.14.  Iahturi maritime                                                20
 5.3.15.  Ambarcatii maritime auxiliare, barci maritime si ambarcatii
            maritime sportive:
  5.3.15.1.    - cu corp din lemn                                         14
  5.3.15.2.    - cu corp din metal                                        20
 5.3.16.  Nave fluviale pentru transport de calatori                      20
 5.3.17.  Nave fluviale cu propulsie, pentru transport de marfuri
         diferite                                                         20
 5.3.18.  Nave fluviale fara propulsie, pentru transport de marfuri
         diferite (slepuri, ceamuri, pletine, barje, tancuri)             18
 5.3.19.  Bacuri, mahoane si barcaze fluviale pentru marfuri uscate;
         ceamuri fluviale cu corp metalic, fara propulsie, pentru stuf    20
 5.3.20.  Remorchere si impingatoare fluviale cu elice                    18
 5.3.21.  Bacuri, mahoane si viviere fluviale pentru productie si
         transportat peste                                                20
 5.3.22.  Pontoane de lesa, cu doua flotoare metalice si platforma
         din lemn                                                         20
 5.3.23.  Nave fluviale de trecere                                        20
 5.3.24.  Feriboturi maritime si fluviale                                 20
 5.3.25.  Bacuri de trecere fluviale, cu sau fara propulsie, pentru
         vehicule si calatori; poduri plutitoare fluviale, pe cablu      20
 5.3.26.  Nave fluviale tehnice si speciale; auxiliare si de servitute   20
 5.3.27.  Nave fluviale si salupe de agrement                             20
 5.3.28.  Barci de agrement                                               11
 5.3.29.  Canoe de agrement, giguri, sandoline si hidrobiciclete          11
 5.3.30.  Ambarcatiuni fluviale auxiliare de deservire generala si
            sportive:
  5.3.30.1.      - cu corp din lemn                                       11
  5.3.30.2.    - cu corp metalic                                          15
 5.3.31.  Barci pescaresti                                                 8
 5.3.32.  Mahoane de taliene, barci viviere, barci de furajat, pramuri
         si navodnice                                                     11
-------------------------------------------------------------------------------
5.4.           Mijloace de transport aerian
-------------------------------------------------------------------------------
 5.4.1.  Avioane pentru transport de calatori, marfuri si mixte           12
 5.4.2.  Avioane pentru destinatie speciala: imprastierea ingrasamintelor
       chimice sau insectofungicidelor la lucrarile agrosilvice, sanitare  6
 5.4.3.  Elicoptere pentru transport de calatori, marfuri sau destinatie
        speciala (imprastierea ingrasamintelor, montaj, etc.)              6
-------------------------------------------------------------------------------
5.5.          Mijloace specifice pentru transportul urban de calatori
-------------------------------------------------------------------------------
 5.5.1.  Mijloace de transport electric urban pe sine                     14
 5.5.2.  Mijloace de transport electric orasenesc, pe pneuri (troleibuze)  8
-------------------------------------------------------------------------------
5.6.          Utilaje si instalatii de transportat si ridicat
-------------------------------------------------------------------------------
 5.6.1.  Mecanisme de ridicat (vinciuri, trolii, etc.)                    10
 5.6.2.  Macarale rotative; rulante cu platforma si poduri rulante,      15
              in afara de:
  5.6.2.1.  - macarale rotitoare stationare, fixe cu coloana              12
  5.6.2.2.  - macarale turn cu actionare electrica                        10
  5.6.2.3.  - macarale mobile:
  5.6.2.3.1.    - macarale cu pneuri si senile                            10
  5.6.2.3.2.    - automacarale pana la 10 tf                               8
  5.6.2.3.3.    - automacarale de peste 10 tf                             10
 5.6.3.  Macarale diverse si speciale,                                    10
 in afara de:
  5.6.3.1.  - macarale plutitoare                                         20
  5.6.3.2.  - macarale feroviare si macarale transconteiner               15
 5.6.4.  Ascensoare:
  5.6.4.1.    - de materiale si persoane pentru lucrari de constructii;
            de marfuri                                                     7
  5.6.4.2.    - de persoane pentru cladiri                                10
 5.6.5.  Transportoare si instalatii de transport pneumatic,              10
 in afara de:
  5.6.5.1.  - transportoare cu banda si placi cu lant (cablu), cu gheare,
             cu role, suspendate si cu lanturi de tractiune, portante,
             transportoare cu cupe si sisteme de transportoare utilizate
             in industrie pentru operatii de prelucrare, asamblare si
             montaj                                                       12
  5.6.5.2.  - transportoare cu banda pentru lucrari de constructii         8
  5.6.5.3.  - transportoare elicoidale si cu raclete                       4
  5.6.5.4.  - jgheaburi si tobogane; instalatii de transport pneumatic
             sau hidraulic                                                12
 5.6.6.  Elevatoare, escalatoare si alimentatoare                         12
 5.6.7.  Incarcatoare, impingatoare si basculatoare,                      10
 in afara de:
  5.6.7.1.  - incarcatoare frontale cu o cupa                              7
 5.6.8.  Alte utilaje de transport si ridicat,                            10
 in afara de:
  5.6.8.1.  - electro si motostivuitoare                                   6
 5.6.9.  Placi turnate pentru intoarcerea locomotivelor                   20
-------------------------------------------------------------------------------
5.7.           Mijloace de transport cu tractiune animala                 7
-------------------------------------------------------------------------------
                Grupa 6.  ANIMALE SI PLANTATII
-------------------------------------------------------------------------------
6.1.                         Animale
-------------------------------------------------------------------------------
 6.1.1.  Cai de reproducere si de munca                                   10
 6.1.2.  Boi si bivoli de munca; vaci de lapte si tauri pentru
        reproducere                                                        7
 6.1.3.  Oi pentru reproducere                                             5
 6.1.4.  Magari si catiri                                                 10
-------------------------------------------------------------------------------
6.2.                          Plantatii
-------------------------------------------------------------------------------
 6.2.1.  Plantatii de meri, peri, pruni, gutui, duzi, migdali, castani    20
 6.2.2.  Plantatii de ciresi, visini, piersici, aluni si caisi            12
 6.2.3.  Plantatii de nuci                                                30
 6.2.4.  Plantatii de agrisi, coacazi si trandafiri de dulceata            8
 6.2.5.  Plantatii de zmeura si alti arbusti si subarbusti (muri,
        capsuni etc.)                                                      5
 6.2.6.  Plantatii de vita de vie:
 6.2.6.1.    - vii altoite (nobile) si portaltoi vie                      20
  6.2.6.2.    - vii indigene, vii hibride, producatori directi            15
 6.2.7.  Plantatii de hamei                                               17
 6.2.8.  Plantatii de protectie si de consolidare a terenurilor:
  6.2.8.1.    - foioase si rasinoase                                      60
  6.2.8.2.    - plopi, salcimi si salcii                                  30
 6.2.9.  Rachitarii                                                       10
-------------------------------------------------------------------------------
              Grupa 7.  UNELTE, DISPOZITIVE, INSTRUMENTE, MOBILIER SI
                              APARATURA BIROTICA
-------------------------------------------------------------------------------
7.1.           Unelte, dispozitive si instrumente folosite in
                                industrie                                     5
-------------------------------------------------------------------------------
7.2.           Unelte, dispozitive si instrumente folosite in
                                constructii                                   4
-------------------------------------------------------------------------------
7.3.           Unelte, dispozitive si instrumente folosite in
                                agricultura                                   4
-------------------------------------------------------------------------------
7.4.           Unelte, dispozitive si instrumente pentru transporturi
                              si telecomunicatii                              5
-------------------------------------------------------------------------------
7.5.           Unelte, dispozitive si instrumente pentru circulatia
                                 marfurilor                                   6
-------------------------------------------------------------------------------
in afara de:
 7.5.1.  - conteinere si transconteinere                                     10
-------------------------------------------------------------------------------
7.6.           Unelte, dispozitive si instrumente pentru frizerie,
                            coafura, cosmetica                                6
-------------------------------------------------------------------------------
7.7.                     Accesorii de productie                               6
-------------------------------------------------------------------------------
7.8.                          Mobilier
-------------------------------------------------------------------------------
 7.8.1.  Mobilier (exclusiv mobilierul comercial si hotelier)                15
in afara de:
  7.8.1.1.  - case de bani                                                   50
 7.8.2.  Mobilier comercial si hotelier                                      10
 7.8.3.  Firme, panouri si reclame luminoase                                  3
-------------------------------------------------------------------------------
7.9.                    Aparatura birotica
-------------------------------------------------------------------------------
 7.9.1.  Masini de scris, aparate de dictat si reprodus, aparate de
           desenat, heliografe, aparate de copiat si multiplicat, aparate de
           proiectie, aparate de citit microfilme etc.                        5
 7.9.2.  Aparate de telecomunicatii pentru birou: aparate telefonice,
           aparate telefax, aparate telex, instalatii de comanda prin radio,
           aparate de cautat persoane                                         5
 7.9.3.  Inventar gospodaresc: tacamuri (din metale pretioase), perdele,
           draperii, covoare etc.                                            10
-------------------------------------------------------------------------------
              Grupa 8.  ACTIVE CORPORALE MOBILE NEREGASITE IN
                              CAPITOLELE ANTERIOARE                          10
-------------------------------------------------------------------------------
                           DICTIONAR
                         ------------
     de corespondenta dintre codul de clasificare si durata de serviciu normata
a mijloacelor fixe din Legea nr. 62/1968, modificata prin Decretul nr. 393/1976
si, respectiv, codul de clasificare si duratele normale de functionare din Legea
nr. 15/1994 privind amortizarea capitalului imobilizat in active corporale si
necorporale
-------------------------------------------------------------------------------
Legea 62/1968, modificata                         Legea privind amortizarea
prin Decretul nr. 393/1976                       capitalului imobilizat in
                                                 active corporale si
                                                 necorporale nr. 15/1994
-------------------------------------------------------------------------------
Codul de           Durata de serviciu     Codul de         Duratele normale
clasificare             normata,         clasificare        de functionare,
                         ani                                       ani
-------------------------------------------------------------------------------
0                    1                   2                     3
-------------------------------------------------------------------------------
         CATEGORIA  1                                      GRUPA  1
        --------------                                    ----------
    10                                           1.1.
----------                                   ----------
(101-104)            1  a      35              1.1.2.          a       25
                        bc    25                              b       16
                     2  a      80              1.1.1.          a       50
                        b      50                              b       30
                        c      40                              b       30
                   3.4.                        1.1.1.
                        ab    90                              a       50
                        c      50                              b       30
                        d      60                              b       30
                   5.7.
                        ab    90                              a       50
                        c      50                              b       30
                        d      70                              b       30
                     9.                        1.1.3.
                        a      10                              b        6
                        b      15                              a       10
    11                                          1.2.
----------                                   ----------
(111-119)            1.
                        a      30              1.2.2.          a       20
                        b      20                              b       12
                   2.6.
                        a      30              1.2.2.          a       20
                        b      15                              b       12
                     3.
                        a      60              1.2.1.          a       35
                        b      50                              b       25
                   4.5.        90              1.2.1.          a       35
                   7.8.        90              1.2.1           a       35
                     9. a      10              1.2.3.          b        6
                        b      15                              a       10
    12                                           1.3.
----------                                     --------
(121-127)            1.
                     A         40              1.3.2.          a       25
                     B  a      35              1.3.2.          a       25
                       bc     25                              b       15
                   2.6.
                     A         30              1.3.2.          a       25
                     B  a      25              1.3.2.          a       25
                       bc     15                              b       15
                     3.
                     A         70              1.3.1.          a       45
                     B  a      60              1.3.1.          a       45
                        b      50                              b       35
                        c      40                              b       35
                   4.5.
                     A         10              1.3.1.          a       45
                     B ab     90                              a       45
                        c      50                              b       35
                   7.8.
                     A         12              1.3.1.          a       45
                     B         90                              a       45
                     9. a      10              1.3.3.          b        6
                               15                              a       10
 13 si 15                                        1.4.
----------                                     --------
(131-134)          1           40              1.4.2.1.                25
                   2.6  a      30              1.4.2.1.                25
                        b      20              1.4.2.2.                15
                   3    a      70              1.4.1.1.                50
                        b      50              1.4.1.2.                25
                   4.5.        100             1.4.1.1.                50
                   7.8. a      100             1.4.1.1.                50
                        b      60              1.4.1.2.                25
                        c      50              1.4.1.2.                25
                   9.   a      10              1.4.3.2.                 5
                        b      15              1.4.3.1.                10
14; 16-18                                      1.5.
-----------                                  --------
                   1.          40              1.5.2.                  30
                   2           30              1.5.2.                  30
                   3.          70              1.5.1.                  60
                   4.5.        100             1.5.1.                  60
                   6.8.        100             1.5.1.                  60
         CATEGORIA  2                          GRUPA 2
        -------------                          -------
    20                                           2.1.
-----------                                    -------
201
201.1.                         50              2.1.1.                  30
201.2.
                   AB
                   6           10              2.1.2.                  10
                   C
                   6.   a      20              2.1.2.                  10
                        b      30              2.1.2.                  10
201.3-201.4
                   2.          15              2.1.4.1.                10
                  5.6.         60              2.1.4.2.                40
202
201.1-202.3                    120             2.1.5.                  50
202.4                          60              2.1.5.                  50
203
203.1              2           15              2.1.7.1.                10
                5.6.8.         70              2.1.7.2.                30
                   9.   a      40              2.1.7.2.                30
203.2                          60              2.1.8.                  40
203.3              2.   a      15              2.1.9.1.        a       10
                       bc     10                              b        7
                  5.8.  a      70              2.1.9.2.        a       40
                        c      50                              b       20
                        d      25                              b       20
                   6.   a      50              2.1.9.2.        a       40
                        c      40                              b       20
                        d      25                              b       20
203.4              2.          15              2.1.10.1.               10
                 3.4.          50              2.1.10.2.               40
                   5.          60              2.1.10.2.               40
203.5           A.B.2.         15              2.1.11.1.               10
                   4.          50              2.1.11.2.               30
                   6.          30              2.1.11.2.               30
                   C           30              2.1.11.2.               30
203.6              2.          20              2.1.12.1.               15
                   4.          50              2.1.12.2.               30
203.7-203.8     1.3.4.         45              2.1.12.2.               30
                   2.          10              2.1.13.1.                6
204-205
204.1            3.5.          60              2.1.14.                 30
                   6.          40              2.1.14.                 30
204.2              2.          20              2.1.15.1.               10
                   5.          60              2.1.15.2.               30
204.3/204.4
    si
205.1-205.4                    40              2.1.16.                 25
204.5                          20              2.1.17.                 15
204.6          3.5.6.
                        a      60              2.1.18.         a       30
                        c      30                              b       15
204.7                          60              2.1.19.                 40
    21                                           2.2.
----------                                     -------
 211
211.1-211.4      1-3           60              2.2.1.1.                30
                 4-6           120             2.2.1.2.                60
211.5-211.7      1.3.4.5.      50              2.2.1.1.                30
                   6           75              2.2.1.2.                60
212                            15              2.2.2.1.                10
213.1-213.3
215
216 si 219         1           10              2.2.4.1.                 5
                   3           15              2.2.4.2.                10
                 4.5.7         30              2.2.4.3.                20
                   6           60              2.2.4.3.                20
                   8    c      20              2.2.4.2.                10
213.4-213.5       3.8   a      20              2.2.2.1.                10
                  4-6.8 b      40              2.2.2.2.                25
214
214.1-214.6        3           25              2.2.3.1.                10
                   4.5.7.      65              2.2.3.2.                30
                   6           70              2.2.3.2.                30
214.7-214.8        3           10              2.2.3.1.                10
                   6           50              2.2.3.2.                30
214.7-214.8        3           10              2.2.3.1.                10
                   6           50              2.2.3.2.                30
    22                                           2.3.
----------                                     ---------
221                           150              2.3.1.                  60
221.4                          10              2.3.8.1.                10
222                           100              2.3.1.                  60
223.1-223.2
(223.11-223.23)    A          120              2.3.2.                  60
                   B           80              2.3.2.                  60
223.3-223.4
(223.31-223.33)  2.8.9. a      30              2.3.3.1.                20
(223.41-223.43)    4           70              2.3.3.2.                50
223.5
(223.51-223.53)    A
                 2.3.9. a      20              2.3.4.1.                15
                  4.5          60              2.3.4.2.                40
                   B           10              2.3.5.                  10
223.6
(223.61-223.63)    4           60              2.3.7.                  33
                   5.6.        75              2.3.7.                  33
223.7-223.8        2.8.        15              2.3.6.1.                10
(223.71-223.83)    4.6.        60              2.3.6.2.                40
224
(224.1-224.5)    1.5.9  a      15              2.3.8.1.                10
                 2-4           50              2.3.8.2.                30
225                           150              2.3.9.                  60
    23                                           2.4.
---------                                      ---------
231                                            2.4.1.
231.1-231.3                   150              2.4.1.1.1.              60
                               60              2.4.1.1.2.              40
                               25              2.4.1.1.3.              20
231.4
231.41-231.44                  60              2.4.1.2.                30
231.45-231.48                   5              2.4.1.7.                 5
231.5
231.51-231.52                  50              2.4.1.3.1.              40
231.53                         15              2.4.1.3.3.              15
231.54-231.57      1           15              2.4.1.3.3.              15
                   2.3.        50              2.4.1.3.2.              30
                   4.5.        35              2.4.1.3.2.              30
                 6.7.9. a      30              2.4.1.3.2.              30
231.6
231.61-231.62                  70              2.4.1.4.                40
231.63             3           70              2.4.1.5.1.              30
                   5-7         40              2.4.1.5.1.              30
231.64             9    a      20              2.4.1.5.2.              20
                   9   bc     30              2.4.1.5.2.              20
                   9    d      50              2.4.1.5.2.              20
231.65                         40              2.4.1.6.                30
231.67                         50              2.4.1.4.                40
231.66                         40              2.4.1.8.                30
231.68 si
231.7
232                                            2.4.2.
232.17                                         2.4.2.1.
(232.171-232.178) 1            10              2.4.2.1.1.               3
                  2            20              2.4.2.1.2.               5
                  3-8          35              2.4.2.1.3.              15
232.2                          75              2.4.2.1.4.              35
232.22                        100              2.4.2.1.4.              35
232.3                          50              2.4.2.2.                40
232.4
(232.41-232.47)    1           10              2.4.2.3.1.              12
                  2.4. si
                  6.8.         50              2.4.2.3.2.              25
                  3.5.7.       30              2.4.2.3.2.              25
232.5                          30              2.4.2.3.2.              25
233                                            2.4.3.
233.1
233.131-233.134    A
                  3-5          80              2.4.3.1.                60
                   B          120              2.4.3.1.                60
233.136-233.137                75              2.4.3.1.                60
233.141            1           20              2.4.3.2.1.              16
                   4           50              2.4.3.2.2.              40
                   5           70              2.4.3.2.2.              40
233.142                       100              2.4.3.3.                60
233.2                          60              2.4.3.4.                50
233.3                          50              2.4.3.5.                30
234                                            2.4.4.
(234.11-234.13)
(234.15-234.16)
      si
(234.21-234.26)    1           25              2.4.4.1.1.              15
                   2.4.5.      50              2.4.4.1.2.              30
                   3           35              2.4.4.1.2.              30
234.14                          7              2.4.4.3.                 5
234.3
(234.311-234.383)  1    a       3              2.4.4.4.1.              10
                        b      20              2.4.4.4.1.              10
                   2-8         60              2.4.4.4.2.              30
235
235.1-235.3
si 235.7
(235.111.1-        1    ab
235.288.7)              1.6    10              2.4.5.1.1.              10
                        1.a    15              2.4.5.1.1.              10
(235.311.1-            1.b.6   20              2.4.5.1.1.              10
235.388.7)         2    1.7    75              2.4.5.1.2.              40
(235.71-235.73)  3-8  1.5.-7  100              2.4.5.1.3.              60
                        2-4   120              2.4.5.1.3.              60
(235.411.1-        1a   1      10              2.4.5.1.1.              10
235.443.7)         1b   1.a    15              2.4.5.1.1.              10
   si                   1.b    20              2.4.5.1.1.              10
(235.451.1-        2    1-7    75              2.4.5.1.2.              40
235.454.7)
                 3.8   1.5-7  100              2.4.5.1.3.              60
                        2-4   120              2.4.5.1.3.              60
235.5             1.4          60              2.4.5.1.2.              40
(235.511-         2.3         100              2.4.5.1.3.              60
235.523)           5           10              2.4.5.1.1.              10
235.6
(235.611.1-        1    ab    10              2.4.5.2.1.              10
235.618.7)        2-4.7       100              2.4.5.2.                60
                  1.5.6.       80              2.4.5.2.2.              40
236                           150              2.4.5.3.                60
237                                            2.4.6.
237.1
237.111            1           20              2.4.6.1.1.              12
                   2           30              2.4.6.1.1.              12
                   3           35              2.4.6.1.1.              12
237.112            1           20              2.4.6.1.2.              12
                   2           30              2.4.6.1.2.              12
                   3           35              2.4.6.1.2.              12
237.12             1           50              2.4.6.2.1.              30
                   5           40              2.4.6.2.1.              20
237.13                         20              2.4.6.2.2.              15
237.2-237.4
237.21-237.22                  60              2.4.6.3.                20
     si
237.4
237.23                         20              2.4.6.3.                20
237.24-237.25                  25              2.4.6.4.                20
     si
237.31-237.33
237.5                          30              2.4.6.5.                 5
238                           120              2.4.7.                  40
    24                                           2.5.
----------                                     --------
241
241.1              1           20              2.5.1.1.                10
                 2-6  1.2.7.8  40              2.5.1.2.                25
                 3-5           50              2.5.1.2.                25
                   6           25              2.5.1.2.                25
241.2              2           25              2.5.2.                  25
                   3           50              2.5.2.                  25
                   9    a      40              2.5.2.                  25
241.3              1           25              2.5.3.1.                20
                 2.3           50              2.5.3.2.                35
                   4           60              2.5.3.2.                35
241.4
(241.41-241.44)    1           10              2.5.4.1.                 6
                   2           20              2.5.4.2.                20
                3.4.           30              2.5.4.2.                20
241.5
242
(242.1-242.7)    1-4           70              2.5.6.2.                40
                   5           50              2.5.6.1.                30
243              1.3           70              2.5.6.1.                30
(243.1-243.8)    4.5           80              2.5.6.2.                40
244, 245
(244.1-244.3       1           20              2.5.7.1.                10
     si
245.1-245.4)     2-5           60              2.5.7.2.                30
246
(246.1-246.6)      1           20              2.5.8.3.                10
                 2.3    a      50              2.5.8.2.                30
                        c      40              2.5.8.2.                30
                   4    a      60              2.5.8.2.                30
                        c      30              2.5.8.2.                30
                   5           50              2.5.8.2.                30
                   9    a      50              2.5.8.1.                20
247
247.1           1.2.    a      13              2.5.9.1.                10
                        b      20              2.5.9.1.                10
                   3           70              2.5.9.2.                30
                   5           40              2.5.9.2.                30
247.2              1           30              2.5.10.1.               25
                   2           40              2.5.10.2.               35
                   3           60              2.5.10.2.               35
247.3              1           20              2.5.11.                 20
                 2.3           50              2.5.11.                 20
247.4                          35              3.7.6.                  25
247.5-247.7
(247.51-247.54)    1           20              2.5.12.1.               10
                   2           50              2.5.12.2.               35
                   4           60              2.5.12.2.               35
247.8                          15              2.5.9.1.                10
    25                                           2.6.
----------                                     ---------
251
251.1-251.8        A
                   1           20              2.6.1.1.                12
                 2-5           60              2.6.1.2.                40
                   9     a     10              2.6.1.1.                12
                   B           30              2.6.1.3.                20
252
252.1-252.2                    20              2.6.2.1.                12
252.3                          30              2.6.2.2.                20
252.4                          35              2.6.2.3.                30
252.5-252.6                    40              2.6.2.3.                30
    26                                           2.7.
----------                                     --------
261
261.1
261.111-261.127    1           30              2.7.1.1.                20
                 2.5           70              2.7.1.2.                40
261.131-261.177    5    6b.    30              2.7.2.1.                20
                        6a     70              2.7.2.2.                40
261.2
261.2-261.23     1-5           60              2.7.3.1.                40
                   9    a      30              2.7.3.2.                20
261.24-261.25                  30              2.7.4.                  20
261.3                   a      70              2.7.5.1.                50
                        b      10              2.7.5.2.                 7
261.4                          70              2.7.6.                  50
262
262.1-262.4      1-3           60              2.7.7.1.                30
                 4-6
                        a     120              2.7.7.2.                60
                        c      70              2.7.7.2.                60
263
263.1-263.6      1-4          120              2.7.8.1.                60
                   5           50              2.7.8.2.                35
264
264.1-264.5        1           10              2.7.9.                  10
               2-4.9   ab     80              2.7.9.1.                50
                   5    b      30              2.7.9.2.                20
                   7           30              2.7.9.2.                20
                   8           20              2.7.9.3.                15
264.6-264.9  2.4.6.7.          80              2.7.10.1.               40
                   8           20              2.7.10.2.               15
                   9    a      80              2.7.10.1                40
265
265.1-265.3        1          100              2.7.11.                 40
                 4.5           70              2.7.11.                 40
265.4-265.5                    30              2.7.12.                 20
265.6-265.8                    70              2.7.13.                 50
265.81                         50              2.7.13.                 50
266
(266.1-266.8)  1.2.6.7.        80              2.7.14.1.               50
                 3.4.          20              2.7.14.2.               15
                   5.          40              2.7.14.3.               30
267                            60              2.7.15.                 30
268                            80              2.7.15.                 40
268.3
(268.31-268.38)
268.4 si 268.5    1-4          60              2.7.16.                 40
                   5           10
268.7                          30              2.7.17.                 20
    27                                           2.8.
----------                                     -------
271                2           20              2.8.1.                  25
                 3.4           30              2.8.1.                  25
                 5-9    a      30              2.8.1.                  25
                        b      65              2.8.1.                  25
272                            40              2.8.1.                  25
273
(273.1-273.6)    1-5           50              2.8.2.1.                25
                   6           20              2.8.2.2.                20
274                1    a      20              2.8.5.          a       15
(274.1-274.8)           c       8              2.8.5.          b        8
                   2    a      30              2.8.5.          a       15
                        c      15              2.8.5.          b        8
                   6    ac     8              2.8.5.          b        8
                   6    bc    10              2.8.5.          b        8
                   7    a      25              2.8.5.          a       15
                        c      15              2.8.5.          b        8
                   8    a      20              2.8.5.          a       15
                        c      15              2.8.5.          b        8
                   9a   a      30              2.8.5.          a       15
                        c      15              2.8.5.          b        8
275                     a      20              2.8.3.                  15
                        b      30              2.8.3.                  15
276                            30              2.8.4.                  20
    29                                           2.9.
----------                                     ------
291-294
(291.1-291.3)
(292.1-292.5)
(293.1-293.5)
(294.1-294.8)      1           20              2.9.1.1.                10
                 2.7           30              2.9.1.2.                20
                 3.4           40              2.9.1.3.                40
                 5.6           60              2.9.1.3.                40
                   8           10              2.9.1.4.                 7
299                                            2.9.1.
299.1            1.5           25              2.9.2.1.                15
            2.3.6.7.           50              2.9.2.2.                25
                   4           70              2.9.2.2.                25
299.2              1           30              2.9.3.1.                15
                 2.5           70              2.9.3.2.                40
299.3              1           10              2.9.4.1.                 7
                 2.3           20              2.9.4.2.                15
                 4-6           40              2.9.4.3.                30

         CATEGORIA  3                            SUBGRUPA  3.16.
        --------------                          ----------------

  30                           35              3.16.1.                 28
300.40-300.49                  30              3.16.1.                 28
301.0                          34              3.16.1.1.               20
301.2                          45              3.16.1.                 28
301.3                          45              3.16.1.                 28
302                            25              3.16.1.1.               20
303                            25              3.16.1.4.               20
304.1 - 304.2
si 304.7                       25              3.16.1.1.               20
306.0-306.3 si
306.5-306.8                    27              3.16.1.2.               20
306.9                          21              3.16.1.3.2.              8
306.4                          35              3.16.1.2.               20
31                                             3.16.2.
310                            28              3.16.2.1.               15
310.00-310.02                  24              3.16.2.1.               15
310.01 , 310.233
si 310.4                       15              3.16.2.1.               15
311 si 314                     35              3.16.2.2.               20
312                            25              3.16.2.2.               20
313                            40              3.16.2.3.               22
315                A           12              3.16.2.4.               11
                   B           15              3.16.2.4.               11
                   a           12              3.16.2.4.               11
316                            40              3.16.2.5.               20
32
320                            30              3.16.3.1.               20
320.20                         16              3.16.3.2.               12
321                            25              3.16.3.3.               20
322                            28              3.16.3.4.               20
323 si 324                     14              3.16.3.5.               14
324                            32              3.16.3.5.               14
33                                             3.16.4.
330
330.0                                          3.16.4.1.
330.00                  a      27              3.16.4.1.1.             15
                        b      18              3.16.4.1.1.             15
330.01                         24              3.16.4.1.2.             12
330.1                   a      16              3.16.4.2.                8
                        b      14              3.16.4.2.                8
331                                            3.16.4.3.
331.0-331.1             a      20              3.16.4.3.1.             14
                        b      14              3.16.4.3.2.             10
331.2                                          3.16.4.3.
331.20                         27              3.16.4.3.1.             14
331.21                         20              3.16.4.3.2.             10
331.3                                          3.16.4.3.
331.30                         14              3.16.4.3.1.             14
331.31                         10              3.16.4.3.2.             10
332                                            3.16.4.3.
332.0                          27              3.16.4.3.1.             14
332.1                          20              3.16.4.3.1.             14
333
333.0                          18              3.16.4.4.1.             15
333.1                          14              3.16.4.4.2              12
333.2                          10              3.16.4.4.3.             10
34                                             3.21.1.
340-344                        12              3.21.1.1.                8
35                             18              3.16.5.                 14
351-352                        30              3.16.5.                 14
353                            14              3.16.5.                 14
354-456                       353              3.16.5.                 14
357.2                          14              3.16.5                  14
39                                             3.16.
390                            35      (Piese de schimb)
391                            10      (Piese de schimb)

         CATEGORIA  4                                GRUPA  3
        --------------                             -----------

401                                            3.1.
401.0                           7              3.1.1.                   7
401.1 si 401.2                  4              3.1.2.                   4
401.3                                          3.1.
401.30-401.32                   7              3.1.3.                   7
401.303                        12              3.1.3.                   7
401.33-401.34                   6              3.1.4.                   6
401.341.1                      11              3.1.4.                   6
401.4                                          3.1.
401.40 si 401.42               18              3.1.7.                  10
401.41                         15              3.1.8.                  12
401.43                         13              3.1.7.                  10
401.44                         15              3.1.9.                  10
401.441.3-
401.441.6                       7              3.1.9.                  10
401.45 si 401.46               18              3.1.10.                 15
401.460                        25              3.1.10.                 15
401.464.0                      37              3.1.10.                 15
401.47                         36              3.1.11.                 15
401.472-401.474                25              3.1.11.                 15
401.90-401.92                  13              3.1.12.                  8
402                                            3.2.
402.0                          12              3.2.1.                   9
402.03-402.04                   9              3.2.1.                   9
402.1
402.10                          7              3.2.2.                   7
402.2                          10              3.2.4.                  10
402.24-402.25                  14              3.2.4.                  10
402.3-402.4
402.30                         14              3.2.2.                   7
402.31 si 402.32               14              3.2.3.                  10
402.33                 ab      7
                        c      14
402.34                         12              3.2.3.                  10
402.35                  a       9              3.2.3.                  10
                        b      12              3.2.3.                  10
                        c      14              3.2.3.                  10
402.36                          6              3.2.2.                   7
402.37-402.39                   9              3.2.2.                   7
402.40                         12              3.2.2.                   7
402.41                         10              3.2.2.                   7
402.42-402.46                   9              3.2.2.                   7
402.47                  a      12              3.2.2.                   7
                        b      14              3.2.2.                   7
402.48                         14              3.2.2.                   7
402.49                         12              3.2.2.                   7
402.5                           6              3.2.5.                   6
402.50-402.52                  14              3.2.5.                   6
402.6                          15              3.2.6.                  10
402.62-402.63                  10              3.2.6.                  10
402.7
402.70                         10              3.2.6.                  10
402.71                         15              3.2.6.                  10
402.8                   a       6              3.2.6.                  10
                        b       5              3.2.6.                  10
402.83                         10              3.2.6.                  10
403                                            3.3.
403.0-403.1                    25              3.3.1.                  15
403.002-403.003                12              3.3.1.                  15
403.010                        36              3.3.1.                  15
403.12                         27              3.3.1.                  15
403.2                          27              3.3.2.                  15
403.20 si 403.28               25              3.3.2.                  15
403.22                         22              3.3.2.                  15
403.23 si 403.25               15              3.3.2.                  15
403.27                         12              3.3.2.                  15
403.3                          27              3.3.3.                  12
403.30 , 403.312.3 ,
403.33 ,
403.340-403.342 si
403.35-403.36                  25              3.3.3.                  12
403.343 si 403.373             15              3.3.3.                  12
403.4                          27              3.3.4.                  12
403.40 si 403.47               18              3.3.4.                  12
403.42-403.46                  15              3.3.4.                  12
403.48                         25              3.3.4.                  12
403.5                          18              3.3.5.                  15
403.6                          22              3.3.6.                  12
403.7                          25              3.3.7.                  15
404                                            3.4.
404.0                          36              3.4.1.                  15
404.012 si 404.02              25              3.4.1.                  15
404.1-404.3                    30              3.4.2.                  15
404.32 si 404.33               25              3.4.2.                  15
404.34-404.35                  18              3.4.2.                  15
404.4                          18              3.4.1.                  15
404.5                          25              3.4.1.                  15
404.6                          30              3.4.3.                  12
404.61-404.62 si
404.66                         25              3.4.3.                  12
404.64                         15              3.4.3.                  12
404.67                         36              3.4.3.                  12
404.7                          18              3.4.1.                  15
404.8                          36              3.4.3.                  12
404.81                         25              3.4.3.                  12
404.82                         20              3.4.3.                  12
405                                            3.5.
405.0-405.1
405.00-405.01                  21              3.5.1.                  12
405.02
405.020
405.020.0-
405.020.30                     14              3.5.2.1.                10
405.020.31-
405.020.32                     21              3.5.2.1.                10
405.020.40-
405.020.5                      30              3.5.2.1.                10
405.021-404.022                30              3.5.2.2.                12
405.022.0-
405.022.1                      21              3.5.2.2.                12
405.023-405.025                21              3.5.2.3.                 8
405.026                        28              3.5.2.4.                10
405.026.7-
405.026.9                      21              3.5.2.4.                10
405.03                         14              3.5.3.                  10
                               21              3.5.3.                  10
405.04                         30              3.5.4.                  12
405.040                        21              3.5.4.                  12
405.05                         21              3.5.5.                  10
405.053                        30              3.5.5.                  10
405.06                         30              3.5.6.                  12
405.060.4                      36              3.5.6.                  12
405.061                        24              3.5.6.                  12
405.07-405.16                  21              3.5.7.                  10
405.152                         5              3.5.8.                   3
405.17-405.18                  14              3.5.9                   10
405.2
405.20-405.21                  21              3.5.10.                 12
405.203 si
405.207-405.212                24              3.5.10.                 12
405.204-405.206                18              3.5.10.                 12
405.22-405.28                  20              3.5.11.                 12
405.220-405.221
si 405.224                     30              3.5.11.                 12
405.222                        24              3.5.11.                 12
405.223                        18              3.5.11.                 12
405.29                         12              3.5.12.                 12
405.3
405.30-405.36                  20              3.5.13.                 10
405.37                         12              3.5.14.                 10
405.38                         22              3.5.15.                 12
405.380                        15              3.5.15.                 12
405.39                         22              3.5.13.                 10
405.4                          25              3.5.16.                 12
405.40-405.44                  21              3.5.16.                 12
405.56-405.457
si 405.48                      35              3.5.16.                 12
405.49                         21              3.5.16.                 12
405.5                          16              3.5.17.                  8
405.53-405.56                   7              3.5.17.                  8
405.57-405.58                  20              3.5.17.                  8
405.6                          14              3.5.18.                 10
405.63                         24              3.5.18.                 10
405.70                         20              3.5.19.                 10
405.700                        16              3.5.19.                 10
405.71                         24              3.5.20.                 10
405.710                        16              3.5.20.                 10
405.72                         22              3.5.21.                 10
405.73                         21              3.5.22.                 10
405.74                         24              3.5.23.                 12
405.740                        15              3.5.23.                 12
405.741                        21              3.5.23.                 12
405.75                         14              3.5.24.                  7
405.76-405.77                  16              3.5.25.                 10
405.771-405.773                14              3.5.25.                 10
405.78                         21              3.5.26.                 12
405.8
405.80                         27              3.5.27.                 10
405.802-405.803                18              3.5.27.                 10
405.81                         27              3.5.28.                 12
405.813.0                      32              3.5.28.                 12
405.813.4                      18              3.5.28.                 12
405.816.2                      14              3.5.28.                 12
405.82                         40              3.5.29.                 12
405.826                        21              3.5.29.                 12
405.83                         22              3.5.32.                 12
405.84                         18              3.5.33.                 10
405.85                         27              3.5.34.                 14
405.87                         18              3.5.35.                 12
405.872                        21              3.5.35.                 12
405.874                        32              3.5.35.                 12
405.875                        27              3.5.35.                 12
405.88                         21              3.5.36.                  8
406                                            3.6.
406.0                                          3.6.1.
406.00
406.000                 a      32              3.6.1.1.        a       15
                        b      25                              a       15
                        c      14                              b       10
406.001-406.004         a      22              3.6.1.2.        a       12
                        b      14                              a       12
                        c       9                              b        8
406.003.19                     18              3.6.1.2.        a       12
406.005                 a      20              3.6.1.3.        a       10
                        b      10                              a       10
                        c       7                              b        8
406.01                  a      25              3.6.1.3.        a       10
                        b      14                              a       10
                        c       9                              b        8
406.02                  a      22              3.6.1.4.        a       10
                        b      14                              a       10
                        c       9                              b        7
406.03                  a      32              3.6.1.5.        a       12
                               45                              a       12
                        b      18                              a       12
                        c      14                              b        8
406.04                  a      22              3.6.1.6.        a       14
                        b      20                              a       14
                        c      10                              b        8
406.05                  a      24              3.6.1.7.        a       14
                        b      20                              a       14
                        c       9                              b       18
406.06                  a      11              3.6.1.8.        a       10
                        b       9                              a       10
                        c       7                              b        6
406.064                        20              3.6.1.8.        a       10
406.1                                          3.6.2.
406.10-406.12                  18              3.6.2.1.                10
406.105                        23              3.6.2.1.                10
406.106-406.107                14              3.6.2.1.                10
406.121                        26              3.6.2.1.                10
406.13                         14              3.6.2.2.                10
406.130-406.132
si 406.135                     18              3.6.2.2.                10
406.14                          9              3.6.2.3.                 8
406.15-406.19                  25              3.6.2.4.                12
406.2-406.3                    25              3.6.3.9.                12
406.20-406.212; 406.215        32              3.6.3.1.                14
406.232                        12              3.6.3.2.                 8
406.240-406.242                15              3.6.3.3.                10
406.243-406.246                20              3.6.3.4.                14
406.252-406.255
406.256.7 si 406.26            20              3.6.3.5.                14
406.27-406.28                  12              3.6.3.6.                11
406.292-406.294                14              3.6.3.9.                12
406.30                         14              3.6.3.9.                12
406.310; 406.316;
406.321-406.323                 9              3.6.3.7.                 9
406.311 si 406.315.1            7              3.6.3.7.                 9
406.312 si 406.315.0           14              3.6.3.9.                12
406.313-406.314 si
406.317                        12              3.6.3.7.                 9
406.320 si 406.324              3              3.6.3.8.                 3
406.4                          25              3.6.4.                  12
406.402                  a     36              3.6.4.1.                15
                               27              3.6.4.1.                15
                         b     20              3.6.4.1.                15
406.403                        36              3.6.4.                  12
406.404; 406.411
si 406.421               a     20              3.6.4.2.                11
                         b     14              3.6.4.2.                11
406.412-406.413                36              3.6.4.                  12
406.415 si
406.422-406.423                 9              3.6.4.3.                 9
406.430-406.431                14              3.6.4.                  12
406.432                        32              3.6.4.1.                15
406.440.4                       9              3.6.4.3.                 9
406.45                         32              3.6.4.                  12
                               23              3.6.4.                  12
406.460                        20              3.6.4.                  12
406.461-406.462                 9              3.6.4.3.                 9
406.463-406.464                 2              3.6.4.4.                 2
406.470-406.471                32              3.6.4.                  12
406.480                        20              3.6.4.                  12
406.481-406.482                32              3.6.4.5.                15
406.5                          32              3.6.5.                  10
406.506                        22              3.6.5.1.                 9
406.521.0                      14              3.6.5.2.                 8
407                                            3.7.
407.0                          16              3.7.1.                  15
407.010                  a     23              3.7.1.                  15
                         b     14              3.7.1.1.1.              12
                         c     11              3.7.1.1.2.              10
407.012                         8              3.7.1.2.                 8
407.014                         9              3.7.1.3.                 9
407.015-407.017                20              3.7.1.                  15
407.02                         14              3.7.1.4.                12
407.1                          27              3.7.2.                  15
407.13-407.15 si
407.161-407.162                20              3.7.2.                  15
407.160                        30              3.7.2.                  15
407.2                          16              3.7.2.                  15
407.3                          33              3.7.4.                  20
407.33                         23              3.7.4.                  20
407.34-407.35                  16              3.7.4.1.                14
407.36                         15              3.7.4.1.                14
407.4                          16              3.7.5.                  15
407.40                         23              3.7.5.                  15
407.5
407.50                         16              3.7.6.                  15
407.51                         20              3.7.7.                  15
407.52                         16              3.7.8.                  15
407.523.0 si
407.523.1                       5              3.7.8.1.                 5
407.523.2                       7              3.7.8.2.                 7
407.523.3                      10              3.7.8.3.                10
407.53                         18              3.7.9.                  15
407.54                         16              3.7.10.                 15
407.55                         21              3.7.10.                 15
407.56                         27              3.7.11.                 15
407.57                         14              3.7.12.                 15
407.58                         20              3.7.13.                 15
407.580.0 si
407.580.1.                     12              3.7.13.                 15
407.582                        17              3.7.13.                 15
407.6                          16              3.7.14.                 15
408                                               3.8.
---                                               ----
408.0                          10              3.8.1.                  10
408.1
408.10 si
408.11                         15              3.8.2.                  12
408.110.6                       2              3.8.2.1.                 2
408.110.8,
408.111.5 si
408.111.7                      16              3.8.2.                  12
408.12-408.14                  16              3.8.3.                  10
408.126; 408.137
si 408.143                      5              3.8.3.1.                 3
408.15                         14              3.8.4.                  10
408.16-408.18                  14              3.8.5.                  10
408.160.4;
408.161.1;
408.164 si
408.174                         5              3.8.5.1.                 3
408.2-408.6                    14              3.8.6.                  10
408.43                         10              3.8.6.1.                 3
408.500-408.503                21              3.8.6.                  10
408.505                        14              3.8.6.                  10
408.53                         16              3.8.6.                  10
408.7                          15              3.8.7.                  12
408.740                        13              3.8.7.                  12
408.77                          5              3.8.7.1.                 5
408.8                          14              3.8.8.                  12
408.80                         15              3.8.8.                  12
408.82                         12              3.8.8.                  12
408.95                         24              3.8.8.                  12
408.87                         14              3.8.8.                  12
408.890-408.893
si 408.895                     11              3.8.8.                  12
408.894 si
408.896                        15              3.8.8.                  12
408.9                           7              3.8.9.                   7
409                                              3.9.
---                                              ----
409.0                          28              3.9.1.                  13
409.00                         18              3.9.1.                  13
409.020.0                       7              3.9.1.1.                 7
409.020.1;
409.020.6 si
409.021                        23              3.9.1.                  13
409.033-409.036                35              3.9.1.                  13
409.04                         30              3.9.1.                  13
409.050.3                      23              3.9.1.                  13
409.060-409.065 si
409.067-409.068                30              3.9.1.                  13
409.066                        18              3.9.1.                  13
409.07                         14              3.9.1.                  13
409.1                          28              3.9.2.                  10
409.102-409.103 si
409.12                         23              3.9.2.                  10
409.11 si
409.160-409.161                30              3.9.2.                  10
409.13                         35              3.9.2.                  10
409.162-409.164                23              3.9.2.                  10
409.170                        35              3.9.2.                  10
409.171-409.174                18              3.9.2.                  10
409.18-409.19                  23              3.9.2.                  10
409.2                          23              3.9.3.                  10
409.3                          19              3.9.4.                  14
409.301                        14              3.9.4.                  14
409.34                         24              3.9.4.                  14
409.4                          10              3.9.5.                  10
409.40                          7              3.9.5.1.                 7
409.42                          6              3.9.5.2.                 6
410                                              3.10
---                                              ----
410.0-410.3                    18              3.10.1.                 14
410.000;
410.03-410.04                  12              3.10.1.1.               12
410.001                        24              3.10.1.                 14
410.100-410.110.
410.120-410.14 si
410.17-410.18                  14              3.10.1.                 14
410.20-410.26                  12              3.10.1.2.               12
410.3                          18              3.10.2.                 12
410.30-410.32                  12              3.10.2.                 12
410.4-410.5                    14              3.10.3.                 12
410.40                         12              3.10.3.                 12
410.43-410.45                  24              3.10.3.                 12
410.9
410.90-410.92                  14              3.10.4.                 14
411                                              3.11
---                                              ----
411.10                         18              3.11.1.                 11
411.012,
411.013, 411.015 si            25              3.11.1.                 11
411.022, 411.014
411.017-411.018                24              3.11.1.                 11
411.016                        15              3.11.1.                 11
411.04                         25              3.11.2.                 10
411.05                         30              3.11.3.                 11
411.1
411.10                         30              3.11.4.                 12
411.101.7                      12              3.11.4.                 12
411.11 si
411.12                         25              3.11.5.                 10
411.115                        18              3.11.5.                 10
411.128.1                      40              3.11.5.                 10
411.13                         20              3.11.6.                 10
411.2-411.3.                   18              3.11.7.                 11
411.33                         30              3.11.7.                 11
411.4.                         30              3.11.8.                 11
411.401                        24              3.11.8.                 11
411.41
411.410                  a     25              3.11.8.                 11
411.411                  b     18              3.11.8.                 11
411.42-411.45                  22              3.11.8.                 11
416.46-416.47                  18              3.11.8.                 11
411.5 si 411.6.                18              3.11.9.                  8
411.7.                         25              3.11.10.                11
411.70-411.71                  18              3.11.10.                11
411.8
411.80                         30              3.11.11.                10
411.81                         18              3.11.12.                11
411.812.0 si
411.813.1                      12              3.11.12.                11
411.82                         22              3.11.13.                11
411.820                        24              3.11.13.                11
411.83 si
411.84                         18              3.11.14.                10
411.832;
411.842;
411.844                        12              3.11.14.                10
411.85                         25              3.11.15.                12
411.86                         30              3.11.15.                12
411.8676                       25              3.11.15.                12
411.87-411.90                  22              3.11.16.                12
411.873                        24              3.11.16.                12
411.876                        30              3.11.16.                12
411.881.1 si
411.888                        18              3.11.16.                12
411.894-411.895                12              3.11.16.                12
412                            12               3.12                   10
---                                             ----
412.4                          14              3.12.                   10
412.50-412.51                  25              3.12.                   10
413                                             3.13
---                                             ----
413.0                          27              3.13.1.                 11
413.000                        50              3.13.1.1.               20
413.001-413.003                20              3.13.1.2.               15
413.008 si
413.035                        14              3.13.1.                 11
413.029                        16              3.13.1.                 11
413.04                         20              3.13.1.                 11
413.1.                         16              3.13.1.                 11
413.2                          18              3.13.3.                 10
413.3.-413.6                   27              3.13.4.                 11
413.43-413.44                  20              3.13.4.                 11
413.50                         20              3.13.4.                 11
413.7                          33              3.13.4.                 11
414                                             3.14.
---                                             -----
414.0                          14              3.14.1.                 11
414.1                          11              3.14.2.                 10
414.12                         16              3.14.2.                 10
414.14                         14              3.14.2.                 10
414.16                         16              3.14.2.                 10
414.2 si 414.3                 18              3.14.4.                 12
414.302-414.303
      si
414.305-414.306                27              3.14.3.                 17
414.304                        13              3.14.5.                 10
414.4
414.40                         27              3.14.6.                 18
414.41                         16              3.14.7.                 16
414.5                          14              3.14.8.                 10
414.6
414.60                         22              3.14.9.                 12
414.61-414.63;
414.64                         16              3.14.9.                 12
414.7
414.70                         34              3.14.10.                15
4414.702.0-
414.702.1 si
414.702.8-
414.702.9                      22              3.14.10.                15
414.703 si 414.704.1           28              3.14.10.                15
414.704.0                      40              3.14.10.                15
414.705                        25              3.14.10.                15
414.71-4414.72                 16              3.14.11.                12
414.710 si
414.716                         9              3.14.11.                12
414.723                        45              3.15.11.                12
414.73                         15              3.14.12.                12
414.8                          18              3.14.13.                15
414.9                          14              3.14.14.                10
414.91                         18              3.14.14.                10
415                                             3.15.
---                                             -----
415.0
415.00                         20              3.15.1.                 11
415.001-415.002                20              3.15.1.                 11
415.003-415.005                12              3.15.1.                 11
415.01                         12              3.15.1.                 11
415.010.1                      12              3.15.1.                 11
415.010.2 si
415.012.0
415.012.2                      20              3.15.1.                 11
415.012.3                      12              3.15.1.                 11
415.012.5 si
415.013.0                       8              3.15.1.                 11
415.013.1-
415.013.4                      25              3.15.1.                 11
415.013.5-
415.013.7                      15              3.15.1.                 11
415.014-415.015                12              3.15.1.                 11
415.1                          18              3.15.1.                 11
415.104                        18              3.15.1.                 11
415.105                        24              3.15.1.                 11
415.2-415.7                    12              3.15.2.                 12
415.61                         30              3.15.2.                 12
416                                             3.17.
---                                             -----
416.0                                          3.17.1.
416.00
416.000-416.004                20              3.17.1.1.1.              8
                               14              3.17.1.1.1.              8
                               10              3.17.1.1.2.              6
                                4              3.17.1.1.3.              4
                               18              3.17.1.1.1.              8
416.005-416.006          a     18              3.17.1.1.1.              8
                         b      4              3.17.1.1.3.              4
416.007                        14              3.17.1.1.1.              8
416.01                         18              3.17.1.2.               10
416.020-416.022                24              3.17.1.3.1.              8
                               10              3.17.1.3.2.              6
416.023                         3              3.17.1.3.3.              3
416.024                        10              3.17.1.4.               10
416.03-416.04                  12              3.17.1.5.                8
416.05-416.06                  18              3.17.1.6.               10
416.07                         14              3.17.1.7.               10
416.1                                           3.17.2.
-----                                           -------
416.10-416.12                  16              3.17.2.1.               12
416.102-416.103                27              3.17.2.1.               12
416.104-416.106                10              3.17.2.1.               12
416.13 416,14                  17              3.17.2.2.               10
                               27              3.17.2.2.1.             20
416.15                         10              3.17.2.3.               10
416.2                          16              3.17.3.1.                8
416.25                          8              3.17.3.1.                8
416.26-416.28                  27              3.17.3.2.               10
416.3-416.4                    27              3.17.3.2.               10
416.5                          16              3.17.4.                 10
416.50                         32              3.17.4.                 10
416.6                          20              3.17.5.                 12
416.66                         24              3.17.5.                 12
416.7.                         15              3.19.                   12
416.71                         24              3.19.                   10
416.8                    a     30              3.17.6.           a     25
                         b     20                                b     20
                         c     12                                c     12
416.80                         36              3.17.6.           a     25
416.84 si 416.85               30                                a     25
416.9                    a     20              3.17.7.           a     15
                         b     12                                b     12
                         c     10                                c     10
416.91-416.94                  25              3.17.7.           a     15
417                            22              3.18.                   15
419                            12              3.19.                   10
419.3.                         20              3.19.                   10
42                                              3.20
---                                             ----
420                            -                 -                      -
420.000                        -               3.20.1.1.                -
                               12              3.20.1.1.2.              8
                               13              3.20.1.1.3.             10
420.001-420.002
      si
420.010-420.6                  10              3.20.1.2.                6
                               20              3.1.5.                  12
421                                             3.20.2.
---                                             -------
421.0                          20              3.20.2.1.               10
421.06                         14              3.20.2.1.               10
421.1-421.2                    10              3.20.2.2.                6
421.3-421.4                     8              3.20.2.3.                6
421.5                          12              3.20.2.4.                8
421.50                          7              3.20.2.4.                8
422                            10              3.20.3.4.                8
422.01-422.02                  10              3.20.3.1.                6
422.1                          15              3.20.3.2.               10
422.5                           5              3.20.3.3.                4
422.6                          10              3.20.3.4.                8
423                             7              3.20.4.                  6
423.3-423.4                    10              3.20.4.                  6
423.7                          12              3.20.4.                  6
424                            27              3.20.5.                 15
424.01                         30              3.20.5.1.               20
424.2                          15              3.20.5.                 15
425                            13              3.20.6.                  8
425.00                         16              3.20.6.1.               10
425.01                         14              3.20.6.1.               10
425.022-425.023 si
425.04-425.06                   6              3.20.6.2.                4
425.1-425.5                     8              3.20.6.                  8
426
426.1.                         14              3.20.7.                  8
426.11                         10              3.20.7.1.                4
426.120                        10              3.20.7.2.                7
426.121                        12              3.20.7.2.                7
426.21                          7              3.20.7.2.                7
426.3                          18              3.20.7.4.               10
426.4-426.6              a     11              3.20.7.5.                8
                         b     14              3.20.7.5.                8
427                            12              3.20.8.                  8
428                            12              3.20.9.                  6
43                                               3.21.
--                                              -----
430
430.00                         20              3.21.1.2.               10
430.01-430.02                  12              3.21.1.2.               10
                         a     10              3.21.1.2.               10
430.1-430.2                     7              3.21.1.2.1.              7
430.3                          16              3.21.1.2.               10
430.4                          10              3.21.1.2.               10
430.5-430.6;                   13              3.21.1.2.               10
431 si 432
432.0, 432.100,
432.110, 432.120,
4322.13 si 432.14              10              3.21.1.3.                8
433                            10              3.21.1.4.               10
434                             -                  -                    -
434.0                          14              3.21.1.5.               11
434.01                         16              3.21.1.5.               11
434.1                          11              3.21.1.5.               11
434.101-434.14                 11              3.21.1.5.               11
434.2                          12              3.21.1.5.               11
434.3                          12              3.21.1.5.               11
434.4-434.5                    16              3.21.1.5.               11
434.41                         15              3.21.1.5.               11
434.6                          25              3.21.1.5.               11
435                                            3.21.2.
435.0                          16              3.21.2.1.               12
435.00 si 435.06               15              3.21.2.1.               12
435.1-435.2                    10              3.21.2.2.               10
435.24                         15              3.21.2.2.               10
435.3                          12              3.21.2.3.               12
435.32                         20              3.21.2.3.               12
435.4-435.5                    20              3.21.2.4.               12
435.40                         27              3.21.2.4.               12
435.50-435.51                  10              3.21.2.4.               12
435.6                          15              3.21.2.5.               12
435.62-435.63                  25              3.21.2.5.               12
435.7                          10              3.21.2.6.               10
436-437                        12              3.21.3.                 10
44                                              3.22
--                                              ----
4400                                           3.22.1.
440.0                          10              3.22.1.1.               10
440.01-440.02                  25              3.22.1.1.               10
440.1                          27              3.22.1.1.               10
440.13                         18              3.22.1.1.               10
440.2-440.5                    24              3.22.1.                 10
440.6                          42              3.22.1.2.               20
440.600                        30              3.22.1.2.               20
440.612 si 440.62-
440.65                         30              3.22.1.2.1.             20
440.7                          30              3.22.1.3.               20
440.73-440.76                  24              3.22.1.3.               20
440.8 si 440.9                 24              3.22.1.4                14
                               45              3.22.1.4                14
441                            12              3.22.2.                 12
442
442.0
442.00                         18              3.22.3.1.               11
442.01                         12              3.22.3.2.                5
442.02                          6                 -                    -
442.2                          25              3.22.3.3                20
442.23                         20              3.22.3.3.               20
442.4                          42              3.22.3.4.               25
442.5                          35              3.22.3.6.               20
442.9                           -                 -
4442.90-442.91                 35              3.22.3.7.               20
442.93-442.94                  35              3.22.3.7.               20
443                            20              3.22.4.1.               12
443.0                          24              3.22.4.1.               12
443.2 si
443.6-12                       12              3.22.4.2.               10
444                            20              3.22.5.1.               15
444.082-444.083                28              3.22.5.1.               15
444.12                         24              3.22.5.2.               12
444.122                        30              3.22.5.2.1.             18
444.2 si 444.491               12              3.22.5.2.2.             12
444.40-444.47 si
444.490                        32              3.22.5.2.1.             18
444.6                          15              3.22.5.1.               15
444.609                         6                  -                    -
445                            12              3.22.6.                  7
445.0                          18              3.22.6.1.               13
445.27                         12              3.22.6.2.               12
445.2                          10              3.22.6.3.               10
445.5                          20              3.22.6.4.               13
445.622                         5              3.22.6.5.                5
445.90                         10              3.22.6.6.                6
446                            11              3.22.7.                  6
446.1 si 446.24                12              3.22.7.1.               17
446.20-446.22                   8              3.22.7.                  6
447                            10              3.22.7.                  6
447.0                          11              3.22.7.                  6
45                                              3.23.
--                                              -----
450                            10              3.23.1.                  7
450.1-450.2 si
450.5-450.7                    14              3.23.1.                  7
451                            12              3.23.2.                 10
452                            12              3.23.3.                 10
453                            14              3.23.4.                 10
454                            10              3.23.5.                 10
454.0-454.2                    12              3.23.5.                 10
455                            12              3.23.6.                  9
455.1-455.3                    10              3.23.6.                  9
456                            17              3.23.7.                 15
457                            10              3.23.8.                  7
46                                              3.24.
--                                              -----
460                            14              3.24.1.                 10
461                            13              3.24.1.                 10
462                            10              3.24.2.                  8
462.50                         20              3.24.3.                 14
462.52-462.55                  14              3.24.3.                 14
462.56                         32              3.24.3.1.               18
462.57                         32              3.24.3.                 14
463                            15              3.24.2.                  8
464                            24              3.24.4.                 24
464.00-464.03                  10              3.24.4.1.               10
464.15                         40              3.24.4.2.               30
464.2                          50              3.24.4.3.               40
47                                              3.25.
--                                              -----
470-472                        12              3.25.1.                 10
473-474                        20              3.25.2.                 10
475                            15              3.25.3.                 10
476                            18              3.25.4.                 12
477                            24              3.25.4.                 15
478                            12              3.25.6.                 12
479                            21              3.25.7.                 10
479.000                        10              3.25.7.                 10
479.001                        17              3.27.7.                 10
49                                              3.26.
--                                              -----
490                            12              3.26.1.                 10
490.0 si 490.10                14              3.26.1.                 10
490.11; 490.13-
490.15 si 490.17                6              3.26.1.1.                6
490.20 si 490.231
490.24-490.30-
490.32; 490.35;
490.41-490.42 si
490.44                         15              3.26.1.                 10
490.36 si 490.38               20              3.26.1.                 10
491 si 493                     12              3.26.2.                 12
492                             8              3.26.3.                  8
492.2-492.3                    10              3.26.3.                  8
493.3                          14              3.26.2.1                15
493.0-493.2                    24              3.26.2.1                15
494                                             3.26.4.
---                                             -------
494.0-494.1 si
494.3-494.4                    24              3.26.4.                 10
490.001 si
494.10-494.12                  10              3.26.4.                 10
494.2                    a     18              3.26.4.                 10
                         b     10              3.26.4.                 10
494.5                          70              3.26.4                  50
495                            18              3.26.5.                 12
496                             -                -                      -
496.0                    a     18              3.26.6.                 12
                         b     10              3.26.6.                 12
                         c      6              3.26.6.                 12
496.1-496.2                    12              3.26.6.                 12
    CATEGORIA 5                                GRUPA 4
    -----------                                -------
50                                              4.1.
--                                              ----
500                            15              4.1.1.                  10
500.002; 500.005;
500.007.2 si
500.040-500.041                10              4.1.1.                  10
500.03; 500.042;
500.06; 500.0070;
500.2 si 500.6                 30              4.1.1.                  10
500.1 si
500.3-500.5                    25              4.1.1.                  10
501-502                        20              4.1.2.                  10
501.071.1                      50              4.1.2.1.                20
501.11;
501.2-501.413;
501.512-501.513
si 502.01                      12              4.1.2.                  10
51                             12              4.2.                    10
510.0-510.2;
510.40-510.41;
510.5-510.6 si
511.0                          28              4.2.1.                  14
511.1-511.8;
512.0-512.1 si
512.3-512.5                    30              4.2.2.                  10
52                             20              4.3.                    10
                         a     12              4.3.                    10
521.0                           6              4.3.1.                   6
527.8 si 529                   12              4.3.                    10
53                             20              4.4.                    10
530.0-530.3                     6              4.4.1.                   6
532.20 si 532.30                5              4.4.2.                   5
54 si 55                       22              4.5.                    10
56                             20              4.6.                    15
57                             18              4.8.                    10
58                             12              4.9.                     6
580-581                        18              4.9.                     6
584                            12              4.9.                     6
586                             8              4.9.                     6
    CATEGORIA 6                                GRUPA 5
    -----------                                -------
60                                              5.1.
--                                              ----
600-601                        35              5.1.1.                  20
600.3                          40              5.1.1.                  20
600.5-600.6 si
600.72                         40              5.1.1.                  20
600.8                          24              5.1.1.                  20
602                      a     40              5.1.2.                  20
                         b     36              5.1.2.                  20
603 si 604                     40              5.1.2.                  20
603.17                         30              5.1.2.                  20
603.21-603.24 si
603.26                         32              5.1.2.                  20
605                            25              5.1.2.                  20
606
606.0-606.1                    40              5.1.3.                  20
606.2                          30              5.1.3.                  20
606.21                         40              5.1.3.                  20
606.3                          25              5.1.3.                  20
606.4                          25              5.1.3.                  20
606.5                          18              5.1.4.                  10
606.6                          24              5.1.4.                  10
607                      a     40              5.1.5.                  20
                         b     36              5.1.5.                  20
608                            40              5.1.5.                  20
609                            24              5.1.8.                  20
609.2-609.3                    18              5.1.7.                  18
609.4-609.5                    18              5.1.7.                  18
609.40; 609.41,
609.50                         18              5.1.6.                  10
609.51                          8              5.1.6.                  10
609.6                          40              5.1.8.                  20
61                                              5.2.
--                                              ----
610                                            5.2.1.
610.0
610.00                        200              5.2.1.1.                 5
                              mii km
610.01                      - 250              5.2.1.1.                 5
                              mii km
                            - 290              5.2.1.1.                 5
                              mii km
610.002                       400              5.2.1.1.                 5
                              mii km
                         a    250 mii km       5.2.1.1.                 5
610.03                        450   "          5.2.1.1.                 5
610.1
610.10                        300   "          5.2.1.2.                 6
                         a    270   "          5.2.1.2.                 6
610.11                        350   "          5.2.1.3.                 9
                         a    300   "          5.2.1.3.                 9
610.12                        350   "          5.2.1.3.                 9
                         a    300   "          5.2.1.3.                 9
                         b  - 400   "          5.2.1.3.                 9
                            - 500   "          5.2.1.3.                 9
610.13                   a    500   "          5.2.1.3.                 9
                         b    600   "          5.2.1.3.                 9
                         c    475   "          5.2.1.3.                 9
                         d    400   "          5.2.1.3.                 9
                         e    500   "          5.2.1.3.                 9
610.2 si 610.20              Norma
                          autovehicul
                           din care
                            deriva             5.2.1.2.                 6
610.4-610.5                     8              5.2.1.4.                 4
                         a      6              5.2.1.4.                 4
611                                             5.2.2
---                                             -----
611.0
611.00                        235 mii km       5.2.2.1.                 5
611.01                        310   "          5.2.2.1.                 5
                            - 275   "          5.2.2.2.                 6
611.02                      - 350   "          5.2.2.2.                 6
                            - 450   "          5.2.2.2.                 6
                          a   280   "          5.2.2.2.                 6
                          b   400   "          5.2.2.2.                 6
                          c   500   "          5.2.2.2.                 6
611.03                        550   "          5.2.2.2.                 6
                          a   400   "          5.2.2.2.                 6
                          b   500   "          5.2.2.2.                 6
611.04                        235   "          5.2.2.3.                 5
611.05                        275   "          5.2.2.3.                 5
611.06                    a   300   "          5.2.2.4.                 6
                          b   400   "          5.2.2.4.                 6
                          c   500   "          5.2.2.4.                 6
611.1                          -                  -                     -
611.10                        275   "          5.2.2.5.                 4
611.11                        400   "          5.2.2.6.                 5
                          a   275   "          5.2.2.6.                 5
                          b   350   "          5.2.2.6.                 5
                          c   430   "          5.2.2.6.                 5
611.12                        550   "          5.2.2.6.                 5
                          a   460   "          5.2.2.6.                 5
611.13                       6 ani             5.2.2.5.                 4
611.2                        -                    -                     -
611.20                        235 mii km
611.21                        310   "          5.2.2.8.                 6
                          a   275   "          5.2.2.8.                 6
611.22                        350   "          5.2.2.8.                 6
                            - 450   "          5.2.2.8.                 6
                          a   280   "          5.2.2.8.                 6
                          b   400   "          5.2.2.8.                 6
611.23                        500   "          5.2.2.8.                 6
                          a   400   "          5.2.2.8.                 6
                          b   500   "          5.2.2.8.                 6
611.3                          -                 -                      -
611.30                        235   "          5.2.2.9.                 5
611.31                        310   "          5.2.2.9.                 5
                          a   300   "          5.2.2.9.                 5
611.32                        500   "          5.2.2.10.                6
                          a   400   "          5.2.2.10.                6
                          b   500   "          5.2.2.190                6
611.33                        300   "          5.2.2.9.                 5
611.34                        500   "          5.2.2.10.                6
                          a   300   "          5.2.2.10.                6
                          b   400   "          5.2.2.10.                6
                          c   500   "          5.2.2.10.                6
611.35                         60   "          5.2.2.10.                6
611.39                    a   235   "          5.2.2.9.                 5
611.4
611.40                    a   400   "          5.2.2.11.                6
                          b   550   "          5.2.2.11.                6
611.41                    a   400   "          5.2.2.11.                6
                          b   650   "          5.2.2.11.                6
                          c   300   "          5.2.2.11.                6
                          d   200   "          5.2.2.11.                6
                          e   400   "          5.2.2.11.                6
                          f   300   "          5.2.2.11.                6
                          g   500   "          5.2.2.11.                6
611.5
611.50                       10 ani            5.2.2.12.                5
611.51-611.52                10 ani            5.2.2.12.                5
611.6
611.60-611.61 si
611.6 3                       210 mii km       5.2.2.13.                6
                          a   6 ani            5.2.2.13.                6
611.62                        300 mii km       5.2.2.14.                8
                          a  16 ani            5.2.2.14.                8
611.64-611.66                 240 mii km       5.2.2.15.                6
611.7
611.70-611.74             a   400   "          5.2.2.16.                6
                          b   650   "          5.2.2.16.                6
                          c   280   "          5.2.2.16.                6
                          d   400   "          5.2.2.16.                6
                          e   500   "          5.2.2.16.                6
611.75                        5 ani            5.2.2.17.                5
611.79                    a   300 mii km       5.2.2.16.                6
611.8                         5 ani            5.2.2.18.                4
611.9                          -                  -                     -
611.90                         -                  -                     -
611.900                       250 mii km       5.2.2.18.                4
611.901                       5 ani            5.2.2.18.                4
612                            -
612.0-612.3                   8 ani            5.2.2.19.1.              6
612.4                         280 mii km       5.2.2.19.2.              5
612.5                     a   220   "          5.2.2.19.2.              5
                          b   300   "          5.2.2.19.2.              5
                          c   400   "          5.2.2.19.2.              5
613                           8 ani            5.2.2.10.                6
62                                              5.3.
--                                              ----
620                             -                  -                    -
620.0                          25              5.3.1.                  20
620.1.                         25              5.3.1.                  20
620.2-620.4 si
620.7                          25              5.3.3.                  20
620.5                          25              5.3.3.                  20
620.6                          25              5.3.3.                  20
620.8                          25              5.3.4.                  20
620.9                          25              5.3.5.                  25
621                            25              5.3.6.                  20
622                             -                -                      -
622.0                          25              5.3.7.                  20
622.1                          18              5.3.8.                  18
622.11                         18              5.3.9.                  15
622.2-622.5                    25              5.3.10.                 20
622.6                          22              5.3.11.1.               20
622.7                          12              5.3.11.2.               12
622.91                         18              5.3.12.                 18
623                            25              5.3.13.                 20
623.0                          12              5.3.13.1.               12
623.1                          22              5.3.13.2.               18
623.3                          21              5.3.13.3.               18
624                             -
624.0                          25              5.3.14.                 20
624.1-624.4             a      14              5.3.15.1.               14
                        b      21              5.3.15.2.               20
625
625.0
625.00-625.02 si
625.04                         42              5.3.16.                 20
625.03                         21              5.3.16.                 20
625.1                          34              5.3.17.                 20
625.11                         30              5.3.17.                 20
625.12-625.13                  20              5.3.17.                 20
625.2-625.3                                    5.3.18.                 18
625.20-625.24                  45              5.3.18.                 18
625.23                         35              5.3.18.                 18
625.25-625.26                  40              5.3.18.                 18
625.27-625.30 si
625.32                         21              5.3.19.                 20
625.28, 625.31,
625.33-625.4                   45              5.3.19.                 20
625.41                         40              5.3.20.                 18
625.45                         40              5.3.20.                 18
625.5                           -
625.50-625.52                  21              5.3.21.                 20
625.53                         21              5.3.22.                 22
625.6-625.7                                    5.3.23.                 20
625.60                         40              5.3.24.                 20
625.61-625.71            a     21              5.3.25.                 20
                         b     35              5.3.25.                 20
626-627                        35              5.3.26.                 20
626.13                         30              5.3.26.                 20
626.14                         30              5.3.26.                 20
627.00                         40              5.3.26.                 20
627.01                         25              5.3.26.                 20
627.02                         25              5.3.26.                 20
627.03 si 627.04               30              5.3.26.                 20
627.05-627.07                  30              5.3.26.                 20
627.10.                        25              5.3.26.                 20
627.12                         40              5.3.26.                 20
628                             -
628.0-628.1                     -
6628.80-628.03
si 628.10                      21              5.3.27.                 20
628.04-628.08                  18              5.3.28.                 11
628.11-628.14                  14              5.3.29.                 11
628.2-628.3              a     14              5.3.30.1                11
                         b     24              5.3.30.                 15
628.4
628.40                          8              5.3.31.                  8
628.41-628.45                  15              5.3.32.                 11
63                                              5.4.
--                                              ----
630-632                a     8000 h zbor       5.4.1.                  12
                       b    20000   "          5.4.1.                  12
                       c    25000   "          5.4.1.                  12
                       d    22000   "          5.4.1.                  12
                       e    24000   "          5.4.1.                  12
                       f    40000   "          5.4.1.                  12
                       g    45000   "          5.4.1.                  12
634
634.1                  a     2800   "          5.4.2.                   6
                       b     3200   "          5.4.2.                   6
                       c     4500   "          5.4.2.                   6
634.2                  a     7200   "          5.4.3.                   6
64                                              5.5.
--                                              ----
640                            27              5.5.1.                  14
640.43-6540.45,
640.48 si
640.5-640.7                    42              5.5.1.                  14
641
641.0-641.1                     8              5.5.2.                   8
65                                              5.6.
--                                              ----
650                            14              5.6.1.                  10
650.01-650.02 si
650.1-650.2                    20              5.6.1.                  10
650.03                         30              5.6.1.                  10
650.5                          25              5.6.1.                  10
650.6                          20              5.6.1.                  10
651-653                        25              5.6.2.                  15
651.02                         12              5.6.2.1.                12
651.13                         15              5.6.2.2.                10
651.2                    a     18              5.6.2.3.1.              10
                         b     11              5.6.2.3.2.               8
                         c     15              5.6.2.3.3.              10
625.5                          40              5.6.2.                  15
653.4                          25              5.6.2.                  15
654                            15              5.6.3.                  10
654.4                          30              5.6.3.1.                20
655                            21              5.6.4.2.                10
656                            12              5.6.5.                  10
656.000-656.03
656.11 si
654.4                          14              5.6.5.1.                12
656.00-654.04            a     14              5.6.5.1.                12
656.09-656.10            a      4              5.6.5.3.                 4
656.2-656.3                    18              5.6.5.4.                12
656.5                          14              5.6.5.4.                12
657                            12              5.6.6.                  12
657.0-657.2              a     18              5.6.6.                  12
                         b     10              5.6.6.                  12
657.3                    a     10              5.6.6.                  12
                         b     24              5.6.6.                  12
657.4                          28              5.6.6.                  12
658                            10              5.6.7.                  10
658.1                          10              5.6.7.1.                 7
658.3                          12              5.6.7.                  10
658.6                          14              5.6.7.                  10
659                            10              5.6.8.                  10
659.41 si 659.44                6              5.6.8.1.                 6
659.6                          12              5.6.8.                  10
66                              8              5.7.                     7
    CATEGORIA 7                                GRUPA 6
    -----------                                -------
                                             SUBGRUPA 6.1.
                                             ------------
71
710                            10              6.1.1.                  10
711                             8              6.1.2.                   7
712                             8              6.1.2.                   7
713-714                        12              6.1.4.                  10
    CATEGORIA 8                              SUBGRUPA 6.2.
    -----------                              -------------
80-81
800                      a     45              6.2.1.                  20
                         b     30              6.2.1.                  20
801                      a     40              6.2.1.                  20
                         b     30              6.2.1.                  20
802                            32              6.2.1.                  20
803                            15              6.2.2.                  12
804                            30              6.2.2.                  12
805                            20              6.2.2.                  12
806                            15              6.2.2.                  12
807                            55              6.2.3.                  30
808                            32              6.2.1.                  20
809                            35              6.2.1.                  20
810                            25              6.2.1.                  20
82
820                            15              6.2.2.                  12
821, 822 si 824                10              6.2.4.                   8
823 si 825                      6              6.2.5.                   5
83
830                            32              6.2.6.1.                20
831-832                        24              6.2.6.2.                15
84                             32              6.2.6.1.                20
85                             24              6.2.7.                  17
86 si 89                       80              6.2.8.1.                60
                               32              6.2.8.2.                30
87                             10              6.2.9.                  10
    CATEGORIA 9                                GRUPA 7
    -----------                                -------
90
900
900.0                           8              7.1.                     5
900.1                          12              7.1.                     5
                         a      4              7.1.                     5
900.2                          12              7.1.                     5
900.3                          12              7.1.                     5
                         a      4              7.1.                     5
900.4                           4              7.1.                     5
900.5                          12              7.1.                     5
900.6                           6              7.1.                     5
900.7                           4              7.1.                     5
                         a      6              7.1.                     5
900.8                           6              7.1.                     5
                         a      6              7.1.                     5
900.9                          12              7.1.                     5
901                             8              7.2.                     4
                         a     14              7.2.                     4
                         b     25              7.2.                     4
902                             4              7.3.                     4
903                             8              7.4.                     5
                         a     13              7.4.                     5
904                            15              7.5.                     6
905                             6              7.6.                     6
91                             15              7.7.                     6
                         a      8              7.7.                     6
92
              A                25              7.8.1.                  15
              B                40              7.8.1.                  15
                         a    100              7.8.1.1.                50
93
930                      a     16              7.8.1.                  15
                         b     25              7.8.2.                  10
                         c     15              7.8.2.                  10
930.8                          12              7.8.2.                  10
931                            15              7.8.2.                  10
931.1 si 931.3                 18              7.8.2.                  10
932-934                        10              7.8.3.                   3
94                             15              7.9.1.                   5
95                             15              7.9.3.                  10
                         a      6              7.9.3.                  10
96-99                          15              7.9.3.                  10
                                                                              

                                                  


SmartCity5

COMENTARII la Hotărârea 266/1994

Momentan nu exista niciun comentariu la Hotărârea 266 din 1994
Comentarii la alte acte
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
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