Nulla Pena lege it is a Latin word which means no penalty without law it is a legal principle which requires that no one can be punished if he or she did any that act which are not prohibited under the law. This type of principle is codified and accepted under the modern Democratic states. It took it as a basic requirement of the rule of law. In the modern European criminal law example of the constitutional court of Germany, that principle consists of 4 types of interpreted principles, or we can say those different requirements.
But sometimes the question of jurisdiction may contradict this principle, for example the customary international law allows the prosecution of a pirate by any of the countries even if also they didn't commit the crime at the area which falls under that country.
Depreciable assets are those assets which are actually used and their value is written down over a period of time.