PC Asset Management and Lifecycle 2026

The most numerous IT device in any factory is not the server and not the network switch. It is the PC that someone touches every single day. Even so, very few plants can produce an up-to-date PC asset management register on request. Windows 10 support has ended, an auditor asks for a list of every PC on site, and only then does it become clear that nobody knows who is using which model, or since when. This article stays deliberately narrow. It covers the PC as a piece of hardware, and works through what belongs in the register, when replacement is actually justified, and what records have to survive disposal, using numbers and primary sources throughout.

Why PC asset management became a 2026 problem

Managing PCs is not new work. The idea of keeping track of company computers is about as old as company computers. What changed in 2026 is that several separate pressures arrived at the same time.

Windows 10 support ended on 14 October 2025

According to Microsoft’s lifecycle information, support for Windows 10 Home and Pro ended on 14 October 2025. The final release was version 22H2. Microsoft’s own explanation of the ESU programme states that from that date onward there is no technical support, no feature updates, and no quality updates, the latter category covering both security fixes and reliability fixes.

The awkward part is that the machines keep running. From the shop floor nothing looks different, so the case for replacement never lands. In an audit or a supplier assessment, however, the simple fact that an unsupported operating system is attached to the corporate network is enough to generate a finding.

Extended Security Updates (ESU) exist as a way to buy time. Microsoft states that for commercial customers purchased through volume licensing, the first year costs 61 US dollars per device, that the price doubles every year, and that the programme can be bought for a maximum of three years. Working from that description, year two comes to 122 US dollars and year three to 244 US dollars, which makes 427 US dollars per device for the full three years. Those three figures are not published by Microsoft; they are calculated from the conditions above. Enrolling late does not help either, because joining in year two still requires paying for year one, so the cost accumulates. ESU delivers security updates only. It brings no new features and no general technical support.

In other words, ESU is the price of postponement, and the mechanism is built so that the longer you postpone, the more the postponement costs.

Some PCs will never reach Windows 11

Microsoft publishes the minimum requirements for Windows 11 explicitly. The main ones are a 64-bit capable processor with two or more cores at 1 GHz or higher, 4 GB or more of memory, 64 GB or more of available storage, UEFI firmware with Secure Boot capability, and TPM 2.0. DirectX 12 capable graphics and a display of 9 inches or larger at 720p are also part of the requirement set.

In practice the two that block upgrades are TPM 2.0 and Secure Boot. Memory and storage can be added later, but TPM and firmware depend on the generation of the chassis itself, and no amount of upgrading parts will fix them. The result is a permanent residue of machines that still work perfectly well but cannot take the newer operating system. Until you know how many of those you have, no replacement plan can be built at all.

Four out of ten Windows desktops in Thailand are still on Windows 10

StatCounter’s desktop Windows version market share for Thailand in July 2026 shows Windows 11 at 59.71% and Windows 10 at 40.04%. Nine months after end of support, four in ten Windows machines in the country were still running Windows 10.

This is not a reason to relax because everyone else is late too. The question you will be asked is whether you can identify which of your own machines are in that group and which department they sit in.

The digitalisation gap shows up in the statistics as well

JETRO published its FY2025 survey of Japanese companies operating overseas, Asia and Oceania edition, on 26 November 2025. The survey covered 20 countries and regions, was sent to 12,900 Japanese-affiliated companies, and received 5,109 valid responses, with fieldwork running from 19 August to 17 September 2025. Within that data, the share of companies actively adopting or using digital technology and investing in the digital field was 53.5% overall and 52.1% across ASEAN. Thailand came in at 46.1% on 583 valid responses, below the ASEAN average.

Among the obstacles reported by the 4,235 companies that answered that question, a shortage of digital talent was cited by 60.7% and high adoption and running costs by 56.0%. Both cleared half. Not enough people, and not enough budget. The reasons PC asset management keeps sliding down the priority list ultimately reduce to those same two.

A note on scope. This article deals with the lifecycle of the PC as physical hardware. Software licences, maintenance contracts and cloud service agreements are handled separately in our article on IT asset management for factories. That article takes the position that what you are really managing is contracts rather than objects, and this one is its counterpart on the object side. Trying to force both into a single register leaves you with something that serves neither purpose, because the update cycles and the responsible departments are completely different. Keep them apart. For ageing servers and virtualisation, see dealing with server obsolescence.

What belongs in a PC asset management register

The first thing that stops people building a register is deciding what to record. Too many fields and nobody maintains it. Too few and it is useless for both audits and replacement decisions. The following is the workable minimum.

Of those 17 fields, the two most frequently missing are TPM presence and version, and the data erasure method with its certificate number. The first is a field nobody cared about until a few years ago. The second sits at the very end of the process, so when the person handling disposal transfers to another role, the records leave with them.

Once the fields are settled, the next decision is who updates them and when. Skip that step and you get a register that was accurate on the day it was created and never again. Restricting updates to the following four triggers is what keeps the process alive.

Tying the change of user to the HR process is the single most effective measure in practice. Staff turnover at Thai sites tends to be faster than in Japan, and if the offboarding checklist has no line for collecting the PC, unaccounted-for machines will pile up within a few years.

The four PC lifecycle phases and how to judge each one

The life of a PC divides into procurement, operation, the replacement decision, and disposal. Each phase has its own numbers to watch and its own characteristic mistake.

Phase 1 procurement

Procurement is not only about price. Warranty duration, the failure response model (on-site service or send-in repair), and whether imaging and setup is handled in-house or outsourced are the three choices that determine how much work the following years will demand.

On-site warranty matters more in a Thai factory than most buyers expect. Depending on which industrial estate you are in, send-in repair can take more than a week round trip. Whether you cover that gap with spare machines or buy on-site warranty depends on your fleet size and your location. If you do hold spares, put them in the register with a status of spare, otherwise somebody quietly starts using one and it stops being a spare.

There is also the fact that 2026 is a year in which acquisition prices themselves are moving. In an outlook published on 2 June 2026, IDC projected that memory supply shortages would push worldwide PC shipments down 11.3% for the full year 2026, while average selling prices rise 17%. Supply tightness is not expected to improve materially until the end of 2027, and prices are not expected to return to 2025 levels any time soon. The longer replacement is deferred, the more likely it is that the same specification will cost more when you finally buy it.

Phase 2 operation

What the register needs to absorb during operation is the history of failures and parts replacements. If the same component fails repeatedly across the same model, that is not a bad individual unit, it is a batch problem or a model selection problem. Without that history in the register, the next procurement cycle cheerfully selects the same model again.

The other thing that reliably happens during operation is that the owner changes and the register does not. A transferred employee’s PC passes to their successor, who is then transferred in turn. Three rounds of that and the user names in the register no longer describe reality.

Phase 3 the replacement decision

There are four inputs to the timing of a replacement.

• Whether the warranty has expired. Once it has, neither the repair cost nor the downtime of a failure can be predicted
• How long remains until the operating system’s end of support. Individual Windows 11 versions also carry their own support deadlines
• Whether the machine still meets the specification the job requires. Design workstations and image inspection terminals are judged against a different bar than office machines
• Whether the asset is fully depreciated for tax purposes. Retiring an asset that still carries book value has accounting consequences

The position taken in this article is that only end of operating system support is sufficient on its own to justify replacement. The other three are judged in combination. Replacing everything the moment the warranty lapses sends costs through the roof, and leaving machines alone because they still switch on lets unplanned failures accumulate.

Phase 4 disposal

Disposal is the smallest phase by cost and the largest by risk. Five things have to be recorded: when, by whom, which machine, to which contractor, and by what method the data was erased before handover. A disposal missing any of those five cannot be evidenced afterwards. This is covered in detail further down.

Summarised across all four phases, the picture looks like this.

An original model comparing three approaches over five years at a 90-PC plant

From here on, we build a hypothetical model plant and estimate how five-year costs change depending on how PC replacement is handled. These are not the figures of any real company. Every assumption is stated, and a sensitivity analysis follows.

Assumptions for the model plant

The internal labour cost was derived as follows. According to the JETRO survey cited above, the average monthly base salary of a manufacturing engineer in Thailand (a permanent mid-level technical employee with a vocational or university qualification and around five years of experience) was 830 US dollars as of August 2025, on 209 valid responses. Converted at 32.0 THB/USD that is 26,560 THB. Applying a factor of 1.5 for social insurance, bonuses and other associated costs gives 39,840 THB, and dividing by 160 hours a month gives 249 THB per hour, rounded here to 250 THB per hour. The 1.5 factor for associated costs is an assumption made by this article and is not taken from any source.

All three plans share the condition that all 90 units are replaced once within five years. The baseline hardware cost of 90 units at 39,000 THB, or 3,510,000 THB, is therefore identical across the three, and the differences arise entirely from how the buying is done and how much management effort it takes.

The three approaches being compared

• Plan A, reactive. No register. Machines are replaced when they break. The Windows 10 units are kept alive with the full three years of ESU, and replaced in a rush once that runs out
• Plan B, bulk replacement. No register, but the 32 remaining Windows 10 units are replaced in a single batch in year one, and everything else in a single batch in year four
• Plan C, planned replacement. A register is built and an asset management tool is introduced, the 32 remaining Windows 10 units are replaced in year one, and 13 to 14 units are then replaced to a schedule every year thereafter

Five-year total cost

The unit price variance works as follows. Plan A adds a 15% emergency premium on 45 units bought reactively. Plan B nets an 8% discount on a batch order of 78 units against a 15% premium on 12 unplanned units. Plan C nets a 5% discount on annual consolidated orders totalling 86 units against a 15% premium on 4 unplanned units. For ESU, Plan A buys the full three years at 427 US dollars for 32 units, while Plans B and C buy only the first year at 61 US dollars for 32 units.

The labour cost of business interruption follows exactly the same rule in all three plans. Every one of the 90 units being swapped is assumed to consume 2 hours of the user’s time for reconfiguration. On top of that, each unit that stops through unplanned failure adds 12 hours, being 8 hours on the user side and 4 hours on the IT side. The rate is 250 THB per hour. With 45 unplanned units in Plan A, 12 in Plan B and 4 in Plan C, total interruption comes to 720 hours, 324 hours and 228 hours respectively. Stocktaking and audit response is charged at 75 hours a year for the plans without a register, Plan A and Plan B, and 20 hours a year for Plan C, over five years. The initial effort to build the register, 94 hours, applies to Plan C only. The erasure unit rate is 1,100 THB per unit for Plan B, which hands machines over in batches, and 1,200 THB per unit for Plans A and C. The reason erasure is cheapest under Plan A is not efficiency. It is the assumption that without a register, only 60 of the 90 units can be tracked through collection and erasure at all. Those 30 machines are not saving money. They are machines with no record.

Where the gap between Plan A and Plan C comes from

The difference between Plan A at 4,556,248 THB and Plan C at 3,866,664 THB is 689,584 THB, broken down as follows.

The four favourable items total 974,084 THB and the two unfavourable items total 284,500 THB, netting to 689,584 THB. Most of the effect is explained by just two of them, namely avoiding emergency purchase premiums and not having to buy the full three years of ESU.

The shape of spending year by year

What a five-year total hides is how unevenly the money falls across those years. Setting out PC acquisition cost, ESU cost and asset management tool cost by year gives the following.

The largest single-year outlay is 1,651,650 THB under Plan A, 1,650,480 THB under Plan B and 1,293,064 THB under Plan C. Plan B is the cheapest over five years, but it concentrates spending into two large peaks in years one and four. At a site working within a fixed annual budget envelope, those peaks often fail to get approved and slip, at which point behaviour drifts back towards Plan A. The advantage of Plan C lies in that smoothing rather than in the total.

Sensitivity analysis

The point of this section is to show how the conclusion moves when the assumptions move.

Two things follow from this sensitivity analysis.

The first is that the gap between Plan B and Plan C, 193,610 THB, is only around 5% of the total. It flips easily on a single assumption, such as whether an asset management tool is licensed or a spreadsheet is used, or how much discount a consolidated order can actually extract. This model therefore does not support the claim that planned replacement is cheaper than bulk replacement.

The second is that Plan A, the reactive approach, remains the most expensive of the three even when the number of reactive replacements is cut almost in half, and across every exchange rate and unit price variation tested in the table above. Within the range tested here, that single point is the only robust conclusion this model produces.

What this model does not cover

The following items carry no monetary value in the calculation. They are listed explicitly so that the effect claimed above is not overstated.

• Losses from a security incident caused by an unsupported device. Neither the probability nor the loss amount can be placed with any credibility, so nothing is booked
• Administrative fines under the PDPA. Likewise, no calculation assumes these occur
• Time saved through the higher processing performance of newer machines. The effect is real but varies far too much by job type to be booked
• Resale proceeds from used PCs. Trade-in prices for corporate machines in Thailand swing widely by model and timing, so this is treated as zero

For the same style of cost decomposition applied to software maintenance, see our article on business system maintenance costs in factories.

The risks carried by data erasure and disposal

The phase most often overlooked in PC asset management, and the one with the greatest potential loss, is disposal.

What Thailand’s personal data protection law requires

Section 37 of Thailand’s Personal Data Protection Act (PDPA) places several obligations on the data controller. Section 37(1) requires appropriate security measures to prevent unauthorised or unlawful loss, access, use, alteration, correction or disclosure of personal data, and requires those measures to be reviewed when necessary or when technology changes, in line with the minimum standards prescribed and published by the Committee. Section 37(3) requires a system to be in place for erasing or destroying personal data when the retention period expires, when the data becomes irrelevant to the purpose, when the data subject requests it, or when consent is withdrawn. Section 37(4) requires notification to the authority without delay and, where feasible, within 72 hours of becoming aware of a personal data breach, except where the breach is unlikely to result in a risk to rights and freedoms.

PC disposal runs straight into these. Handing a storage device to an outside party without erasure, while it still holds HR files, customer contact details or documents containing employee photographs, potentially breaches both Section 37(1) and Section 37(3).

Beyond the Act itself, Thailand’s Personal Data Protection Committee (PDPC) published a notification setting out criteria for the deletion, destruction and de-identification of personal data on 13 August 2024, effective from 11 November 2024. It requires that deletion or destruction requests be acted on without delay and within 90 days of receipt, and that the data be rendered unrecoverable and unrestorable by reasonably foreseeable means, including copies and backups. Where that cannot be completed within 90 days, organisational, technical and physical measures must be taken so that collection, use and disclosure of the data in question is rendered impracticable until it is.

Erasure methods and the records that must survive

Three things need to be done in practice.

• Record the type of storage media in the register. Effective erasure differs between HDDs, SSDs, and flash memory soldered directly to the board
• Decide on the erasure method. Choose overwrite erasure, cryptographic erasure or physical destruction as the internal standard, write it into company rules, and allow no exceptions
• Keep proof of erasure. Where the work is outsourced, check that the certificate carries the serial number of each device, the erasure date and the erasure method

If the register does not hold serial numbers, that third step cannot be completed, because the serial numbers printed on the certificate cannot be matched against your own assets. The identification fields in the register are what make the final step of the lifecycle provable.

The gaps that keep appearing

The following patterns turn up repeatedly on site.

• A PC that has failed and no longer boots is handed to the contractor as is. Not booting and not being able to extract data from the storage device are two different things
• A department decides on its own to keep an old PC as a spare, and it drops off the register. Years later a machine emerges from a storeroom and nobody can explain where it came from
• A leaver’s PC is passed straight to their successor, and the previous user’s data stays on it for years
• Leased PCs are returned at end of term with erasure left entirely to the vendor, and no certificate is ever collected

Backup arrangements and the handling of personal data are also covered in our article on backup and disaster recovery arrangements. The gap where data from a disposed PC lives on in the backup set has to be closed with the same reasoning.

Issues specific to a Thai site

Tax useful life is not the same in Japan and Thailand

Appended Table 1 of Japan’s Ministerial Ordinance on the Useful Life of Depreciable Assets classifies electronic computers under office and communication equipment within the tools, furniture and fixtures class. Within that entry, personal computers other than those used as servers carry a useful life of 4 years, and all other computers 5 years.

In Thailand, by contrast, a Royal Decree issued under the Revenue Code (No. 473, published in the Government Gazette on 6 August 2008) permits computer hardware and software to be depreciated at 33.33% a year, which effectively completes depreciation in three years. In addition, an SME with fixed assets excluding land of no more than 200,000,000 baht and no more than 200 employees may depreciate 40% at acquisition and the remainder at up to 33.33% a year.

So the approval paper at the Japanese head office says a useful life of four years, while the Thai entity’s books finish depreciating in three. Building a replacement plan without noticing that difference leaves head office and the local site working from different replacement dates. In practice the safe approach is to hold the tax depreciation period and the actual working life, meaning the replacement cycle, as two separate fields in the register.

The 200% deduction under Royal Decree 802 does not apply to PC hardware

Thailand has brought into force a Royal Decree (No. 802, B.E. 2569) granting an enhanced deduction for digital-related expenditure by SMEs with paid-up capital of no more than 5,000,000 baht and annual revenue of no more than 30,000,000 baht. An amount equal to the normal deduction may be deducted again, giving an effective 200%, capped at 300,000 baht. It applies to expenditure between 24 June 2025 and 31 December 2027, and the supplier must be registered in the Thailand Digital Catalog operated by the Digital Economy Promotion Agency (depa).

From a PC asset management standpoint there are two important restrictions.

The first is that computers are excluded from scope in the text of the decree itself. The covered categories are software, hardware and smart devices, and digital services, but computers are explicitly carved out of that, and law firm commentary explains that this refers to notebook and desktop PCs. The measure therefore cannot simply be applied to the purchase price of PC hardware.

The second is that expenditure used in a business enjoying corporate income tax exemption under the Investment Promotion Act (BOI), the National Competitiveness Enhancement Act or the EEC Act is out of scope, under Section 5(2) of Royal Decree No. 802. This restriction operates at the level of the business activity, not the company, so a company holding BOI promotion may still qualify for expenditure used in an activity that is not receiving the corporate income tax exemption. Conversely, it cannot be applied to software or digital services used for an activity that is receiving the corporate income tax exemption.

It is tempting to write “this qualifies for the 200% deduction” into an approval paper. Two things have to be checked before it goes in. Is the expenditure PC hardware or something else, and which business activity does the expenditure serve, meaning does that activity enjoy corporate income tax exemption. Write the sentence without checking both and the premise collapses at the next tax review. Knowing that an incentive exists and being able to use it are separate matters. Confirm the actual position with your tax adviser.

BOI incentives and PCs

The BOI exemption from import duty on machinery is granted under Sections 28 and 29 of the Investment Promotion Act, in accordance with an approved machinery list, and covers machinery used for the promoted activity. Whether office PCs fall inside that depends on the nature of the promoted activity and on what the machinery list actually says.

The BOI also operates a measure aimed at productivity improvement by existing operators, the Efficiency Enhancement Measure for Existing Projects. Under sub-measure 1.1 of that programme, covering upgrading or replacement of machinery and automation equipment, as set out in the BOI Investment Promotion Guide 2023, the incentives are exemption from import duty on machinery and a three-year corporate income tax exemption. The exemption cap is in principle 50% of the qualifying investment, rising to 100% where automation systems or robots used on the production line are linked to the domestic Thai automation industry across 30% or more of the value of the upgraded machinery. As a condition of the measure as a whole, qualifying investment must be at least 1,000,000 baht excluding land and working capital, and operations must start within three years of the promotion certificate being issued. Where a business already holding BOI promotion applies under this measure, the corporate income tax exemption period must have ended, or the business must never have received one.

The list of items that may count towards the qualifying investment includes machinery and equipment, software and IT systems integrated with machinery to control, monitor or support the production process, AI, machine learning and big data analytics, software and IT systems for enterprise management (counted in full if developed domestically and certified, at half if developed abroad), and fees for cloud services or data centres located in Thailand. General-purpose office PCs as such do not appear anywhere on that list.

The conclusion is that it is safer not to assume BOI incentives will reduce the cost of replacing PCs. Build the approval paper for a replacement programme on a cost comparison of the kind set out in this article, not on incentives.

Staff turnover is what breaks the register

The JETRO survey cited above put the expected base pay increase rate in Thailand for 2026 at 3.9%, on 485 valid responses. What bites in practice, though, is less the rate of wage growth than the speed at which people move. PC user information has to be rewritten at every joining, transfer and departure. As long as those rewrites depend on the goodwill of the IT department, the register stops being updated the moment the person responsible changes.

The countermeasure is simple. Put a line for issuing and recovering the PC into the HR joining and leaving checklists, and make the process incomplete until that line is filled in. Not letting the register belong to the IT department alone is particularly important at a Thai site.

Frequently asked questions

How many years is the useful life of a PC?

Tax useful life and the practical replacement cycle need to be treated as two separate things. Japan’s ministerial ordinance sets 4 years for personal computers excluding servers, and Thailand’s Royal Decree No. 473 allows depreciation at 33.33% a year, effectively three years. The practical replacement cycle, on the other hand, is determined by the warranty period, the operating system support deadline and the required specification. For office use, four to five years is a reasonable target; for design or image processing work, three to four years. Adjust against your own failure history.

Is a spreadsheet acceptable for a PC asset management register?

If the fleet is small and the update triggers are genuinely enforced, a spreadsheet works. In the model above, running the register in Excel rather than licensing a tool actually put planned replacement below bulk replacement on the five-year total. A spreadsheet has two weaknesses, however. Reconciling it against the devices actually on the network is manual, and when several people edit it at once the file splits into rival versions. Once the fleet passes 100 machines, or once there is more than one site, a dedicated tool starts to earn its cost.

Is it acceptable to keep using Windows 10 PCs as they are?

They will keep running. But since 14 October 2025 no security updates have been issued, so a newly discovered vulnerability will not be fixed. Buying ESU provides security updates for up to three years, at 61 US dollars per device in year one, doubling each year, and 427 US dollars for the full three years. On this article’s model assumptions, an exchange rate of 32.0 THB/USD and an acquisition cost of 39,000 THB per unit, that converts to 13,664 THB per device, roughly one third of the cost of replacing the machine. Rather than framing it as something you must not do, the practical framing is to decide in advance how long you will keep using them and how much you are willing to pay to do so.

How thorough does data erasure need to be before disposal?

The PDPC notification requires the data to be rendered unrecoverable by reasonably foreseeable means, including copies and backups. Whether you choose overwrite erasure, cryptographic erasure or physical destruction depends on the type of storage media and on your internal rules. What matters more in practice than the choice of method is receiving a certificate that records the serial number of each device, the erasure date and the erasure method, matching it against the register, and keeping it. An erasure that cannot be evidenced is treated exactly the same as an erasure that never happened.

How should a PC replacement budget be written up for approval?

“They are old” will not get approved. The basic form, as in the model above, is to lay out the costs that arise if you do not replace them. Specifically, stack up the four elements of cumulative ESU cost, emergency purchase premiums on unplanned failures, the labour cost of downtime, and the effort spent on stocktaking and audit response, then compare that against the cost of replacing. Adding a view of whether the year-by-year spending peaks fit within the budget envelope gives the finance side something to work with. Leave arguments based on BOI incentives or enhanced deductions until after eligibility has actually been confirmed.

Summary

Pulling together what this article has covered.

• Windows 10 support ended on 14 October 2025, and ESU is structured so that extending the life of a machine costs 61 US dollars in year one and 427 US dollars across three years, accumulating the longer you wait
• As of July 2026, 40.04% of Windows desktops in Thailand were still on Windows 10, so you need to be in a position to explain how many of your own machines are in that group
• A PC asset management register should carry 17 fields across eight categories, covering identification, procurement, warranty, operation, configuration, network, management and disposal. The two most often missing are TPM presence and the data erasure certificate number
• The PC lifecycle splits into procurement, operation, the replacement decision and disposal, and the position taken here is that only end of operating system support justifies replacement on its own
• Over five years at a 90-unit model plant, the reactive approach came to 4,556,248 THB, bulk replacement to 3,673,054 THB and planned replacement to 3,866,664 THB. The ranking of bulk against planned flips depending on the assumptions, but the reactive approach stayed the most expensive under every assumption tested here
• Section 37 of the PDPA and the PDPC notification mean that data erasure at disposal has to be not only done but provable
• The 200% deduction under Royal Decree No. 802 excludes computer hardware in the text of the decree, and also excludes expenditure used in a business enjoying corporate income tax exemption. It is not something to count on for PC replacement

PC asset management is not the kind of problem that goes away by buying a new system. Decide what goes in the register, tie its maintenance to HR and General Affairs processes so that somebody owns each update, and put the criteria for replacement and disposal into a written document. Only when those three are in place does the register become something you can actually use, in an audit and in a budget request alike. A good place to start is simply counting how many PCs you have and how many of them are still running Windows 10.

TOMAS TECH supports Japanese manufacturers operating in Thailand across factory IT infrastructure as a whole, including our PEGASUS production management system. That extends to putting PC asset management on a proper footing, and we are happy to be involved from the early stages, such as deciding which fields the register should carry and how the replacement criteria should be written into internal documents. There is no need to have a firm plan in place before getting in touch, so please feel free to reach us through our contact page.

References

• Microsoft Learn – Windows 10 Home and Pro lifecycle
• Microsoft Learn – Extended Security Updates (ESU) program for Windows 10
• Microsoft Learn – Windows 11 requirements
• Statcounter – Desktop Windows Version Market Share Thailand
• JETRO – FY2025 Survey on Business Conditions of Japanese Companies Operating Overseas, Asia and Oceania Edition
• IDC – PC Market Enters Volatile Territory as Memory Shortage Persists Through 2027
• PDPA Thailand – Personal Data Protection Act Section 37
• Tilleke and Gibbins – Thailand Issues Criteria for Deletion, Destruction, and De-identification of Personal Data
• DLA Piper Privacy Matters – Thailand PDPC’s Clarification on Personal Data Breach Notification
• Sherrings – Thailand Tax Depreciation Rates
• National Tax Agency of Japan – Useful Life of Depreciable Assets, Tools, Furniture and Fixtures, Part 1
• Thai Revenue Department – Royal Decree No. 802 (B.E. 2569), Government Gazette PDF
• Thailand Law Office – Tax Newsletter March 2026 on Royal Decree No. 802
• Mahanakorn Partners – Thailand Approves New Tax Incentive to Accelerate SME Digital Transformation
• Thailand Board of Investment – Measure for Industrial Upgrades towards Smart and Sustainable Industry