	New Besson (1999-2002)	Old Besson (1999-2016)	Classic Robien (2003-2009)	Robien recentre (2006-2009)	New Borloo (2006-2009)
Housing	New or similar	Old	New or dilapidated to be rehabilitated
Rental	9 years Possible extension 2x3 years	6 years Possible extension 2x3 years	9 years Possible extension 2x3 years	9 years	9 years Possible extension 2x3 years
Tax advantage	Depreciation 8% for the first 5 years, 2,5% for the next 4 years Total depreciation 50% over 9 years, 65% over 15 years	Specific deduction 26% on the income of the first 6 years	Amortization 8% for the first 5 years, 2.5% for the next 4 years Total amortization 50% for 9 years, 65% for 15 years	Amortization 6% over 7 years 4% the following 2 years Total amortization 50%	Amortization and specific deduction of 30% 6% for the first 7 years, 4% for the following 2 years Total amortization 50% over 9 years, 65% over 15 years

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