Table 2
Bureau of Economic Analysis and Statistics Canada (productivity accounts) depreciation rates by asset type

Warning View the most recent version.

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please "contact us" to request a format other than those available.

Asset code Canada asset type Implicit Bureau of Economic Analysis depreciation rate Statistics Canada depreciation rate Asset class1
1 Office furniture, furnishing and fixtures 0.29 0.24 Non-ICTM&E2
2 Non-office furniture, furnishings and fixtures 0.14 0.21 Non-ICTM&E
3 Motors, generators and transformers 0.14 0.13 Non-ICTM&E
4 Computer-assisted process equipment 0.16 0.17 Non-ICTM&E
5 Non-computer-assisted process equipment 0.16 0.16 Non-ICTM&E
6 Communication equipment 0.14 0.22 ICT M&E
7 Tractors and heavy construction equipment 0.16 0.17 Non-ICTM&E
8 Computers, hardware and word processors 0.5 0.47 ICT M&E
9 Trucks, truck tractors, truck trailers and parts 0.22 0.23 Non-ICTM&E
10 Automobiles and major replacement parts 0.22 0.28 Non-ICTM&E
11 Other machinery and equipment 0.18 0.2 Non-ICTM&E
12 Electrical equipment and scientific devices 0.16 0.22 Non-ICTM&E
13 Other transportation equipment 0.07 0.1 Non-ICTM&E
14 Pollution abatement and control equipment 0.07 0.15 Non-ICTM&E
15 Software 0.49 0.55 ICT M&E
16 Plants for manufacturing 0.03 0.09 Buildings
17 Farm building, garages and warehouses 0.03 0.08 Buildings
18 Office buildings 0.03 0.06 Buildings
19 Shopping centres and accommodations 0.03 0.07 Buildings
20 Passenger terminals, warehouses 0.03 0.07 Buildings
21 Other buildings 0.03 0.06 Buildings
22 Institutional building construction 0.02 0.06 Buildings
23 Transportation engineering construction 0.02 0.07 Engineering
24 Electric power engineering construction 0.02 0.06 Engineering
25 Communication engineering construction 0.02 0.12 Engineering
26 Downstream oil and gas engineering facilities 0.07 0.07 Engineering
27 Upstream oil and gas engineering facilities 0.07 0.13 Engineering
28 Other engineering construction 0.02 0.08 Engineering

1. The four asset classes used in this paper.

2. Non-information and communications technology machinery and equipment.

Sources: Statistics Canada, 2007, Depreciation Rates for the Productivity Accounts; and Bureau of Economic Analysis, 2003, Fixed Assets and Consumer Durable Goods in the United States, 1925-97.