Article 57 of the UAE VAT Executive Regulations identifies the assets falling within the Capital Asset Scheme referred to in Articles 12 and 60 of the Decree-Law, requiring a cost of AED 5,000,000 or more excluding Tax and an estimated useful life of 10 (ten) years for a building and 5 (five) years for other Capital Assets, excluding items of stock for resale and aggregating staged payments. Cabinet Decision No. 149 of 2026 amends the definition, effective from 1 October 2026, to a business asset with a cost of that amount rather than a single item of expenditure.