It should be "other than". "other then" is always incorrect (well, it is not impossible for the words "other then" to appear together in a sentence, but never in any sense connected to "other than"). The depreciation rate for fixed assets other than those specified above is 25% (4 years or 48 months).
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avid learnerI am a little confused about "other then" V.S "other than"Then and than are commonly confused words. Even native speakers sometimes make mistakes with them.