Can a company depreciate assets more slowly than the statutory rate in Guatemala, and which rule allows it?

The regulation of Book I (ISR) of the Tax Update Act (Acuerdo Gubernativo 213-2013, art. 24) lets taxpayers apply, under the straight-line method,… depreciation percentages lower than the maxima of art. 28 of the Act (Decreto 10-2012) when they judge it better suited to the assets' conditions of use;… the percentage adopted must be recorded in the books and,… once adopted, cannot be changed. The maximum percentages by asset class sit in art. 28 of Decreto 10-2012.