Table 8
Ex post versus ex ante depreciation rates for buildings, 1985 to 2010

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Table 8
Ex post versus ex ante depreciation rates for buildings, 1985 to 2010
Table summary
This table displays the results of Ex post versus ex ante depreciation rates for buildings Depreciation rate, Expected life, Ex post simultaneous estimation, Ex ante declining-balance rate from simultaneous estimation and Ex ante survey, calculated using rate and years units of measure (appearing as column headers).
  Depreciation rate Expected life
Ex post simultaneous estimation Ex ante declining-balance rate from simultaneous estimation Ex post simultaneous estimation Ex ante survey
rate years
Asset description and code  
Plants for manufacturing, processing and assembling goods (1001) 0.072 0.082 29.2 25.4
Warehouses, refrigerated storage, freight terminals (1006) 0.064 0.082 33.0 25.4
Maintenance garages, workshops, equipment storage facilities (1008) 0.066 0.077 31.8 27.2
Office buildings (1013) 0.067 0.078 31.4 27.0
Shopping centres, plazas, malls, stores (1016) 0.156 0.091 14.9 25.8
Autres constructions industrielles et commerciales (1099) 0.096 0.095 21.8 22.1
Telephone and cablevision lines, underground and marine cables (3002) 0.137 0.164 19.4 16.2
Communication towers, antennae, earth stations (3003) 0.099 0.133 27.0 20.1
Mean, all assets 0.097 0.092 25.6 25.1
Source: Statistics Canada, authors' calculations based on data from the Capital and Repair Expenditures Survey.
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