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To determine depreciation expenses for tax purposes, you should follow certain steps and take into account the relevant rules and laws that may change over time. Contact a professional tax consultant or accountant to get specific recommendations based on the current tax legislation of Uzbekistan. Here are the general steps:

Study of tax legislation: The first step is to study the tax legislation of Uzbekistan, in particular, the rules and regulations concerning depreciation and taxation.

Asset Definition: Identify the assets of your company that are subject to depreciation. These can be machines, equipment, buildings and other capital assets.

Depreciable assets include fixed assets and intangible assets.

For tax purposes, property is recognized as a fixed asset (OS):

the cost of more than 50 BRV, established on the date of recognition as such per unit (set);
owned by you;
it is used in the production of goods (rendering services) or for administrative and managerial needs for more than 12 months.

Non-depreciation assets, in particular, include:

copyrights to works of art, literature and science, including software and databases, drawing, design or model, plan, secret formula, technology or process, audiovisual works and objects of related rights, including performances and phonograms;
patents, trademarks, trademarks;
information concerning industrial, commercial or scientific experience (know-how) that has practical application and potential commercial value, as a result of which disclosure economic benefits can be obtained.

A non-depreciable asset (IA) is recognized if there are properly executed documents confirming its existence. These may be patents, certificates, a contract of assignment (acquisition) of a patent, trademark, and others

Selecting the depreciation method: Set the depreciation method that you will use. In Uzbekistan, the linear depreciation method and the accelerated depreciation method are usually used. The choice of method may depend on the type of asset and its service life.

Determination of depreciation periods: Set depreciation periods for each asset based on legislation and practice. In Uzbekistan, depreciation periods may vary for different categories of assets.

Depreciation Calculation: Calculate the amount of depreciation for each asset using the selected depreciation method and service life. The depreciation amounts will be your depreciation expenses.

Accounting: Make sure that your accounting records are kept correctly and in accordance with tax legislation. Include depreciation expenses in the tax reporting.

Compliance with deadlines and reporting: Meet the deadlines for filing tax reports and make sure that your company complies with all tax obligations.

Consultation with a tax consultant: It is recommended to consult with a tax consultant or accountant specializing in tax matters in Uzbekistan to make sure that your depreciation expenses are properly accounted for in accordance with current legislation.

Please note that the rules of taxation may change, and for accurate information it is important to follow the updates in the tax legislation of Uzbekistan and consult with professionals in this field.