Cabinet Decision No. 52 of 2017 provides detailed rules for implementing the UAE VAT Decree-Law. Article 57, within Part 12, specifically defines a 'Capital Asset' for the purposes of the Capital Asset Scheme. It establishes the criteria for an asset, setting a minimum expenditure threshold of AED 5,000,000 (excluding tax) and defining minimum useful life periods: ten years for buildings and five years for all other assets. The Article clarifies that staged payments for construction, assembly or refurbishment can be aggregated to meet this threshold, ensuring large-scale projects are correctly classified.