Key

Description

Basis Method

Period

Multilevel

TR02

2% ordinary depreciation for buildings

Stated percentage

Start of year

2% of acquisition value; in 50th year 100% of net book value

TR04

4% declining balance depreciation for buildings

Stated percentage

Start of year

4% of remaining book value; in 50th year 100% of net book value

TR05

5% ordinary depreciation

Stated percentage

Start of year

5% of replacement value; in 20th year 100% of net book value

TR10

10% ordinary depreciation

Stated percentage

Start of year

10% of replacement value; in 10th year 100% of net book value

TR20

20% ordinary depreciation

Stated percentage

Start of year

20% of replacement value; in 5th year 100% of net book value

TR25

25% ordinary depreciation

Stated percentage

Start of year

25% of replacement value; in 4th year 100% of net book value

TR40

40% declining balance depreciation for buildings

Stated percentage

Start of year

40% of replacement value; in 5th year 100% of net book value

TRK2

20% ordinary depreciation pro rata

Stated percentage

Start of period

20% of net book value for 5 years

Start of year

If less than 39% net book value

TRK4

40% declining balance depreciation pro rata

Stated percentage

Start of period

40% of net book value for 5 years

Start of year

If less than 21% net book value

TRUN

Ordinary depreciation for subnumbers

Percentage of remaining life

Start of year

Net book value of remaining life