Table 10
Ex post versus ex ante depreciation rates for machinery and equipment, 1985 to 2010

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.

Archived

This page has been archived on the Web.

Table 10
Ex post versus ex ante depreciation rates for machinery and equipment, 1985 to 2010
Table summary
This table displays the results of Ex post versus ex ante depreciation rates for machinery and equipment 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  
Office furniture, furnishing (e.g., desks, chairs) (6001) 0.227 0.275 9.2 7.6
Computers, associated hardware and word processors (6002) 0.431 0.430 4.9 4.9
Non-office furniture, furnishings and fixtures (e.g., recreational equipment, etc.) (6003) 0.240 0.293 9.7 7.9
Scientific, professional and medical devices (including measuring, controlling, laboratory equipment) (6004) 0.189 0.243 11.1 8.6
Heating, electrical, plumbing, air conditioning and refrigeration equipment (6005) 0.130 0.161 16.8 13.5
Pollution abatement and control equipment (6006) 0.125 0.167 16.8 12.5
Motors, generators, transformers, turbines, compressors and pumps of all types (6009) 0.103 0.112 20.3 18.8
Heavy construction equipment (e.g., loading, hauling mixing, paving, grating) (6010)Note 1 0.157 0.285 14.4 7.9
Tractors of all types and other field equipment (truck tractors - see 6203) (6011)Note 1 0.170 0.322 13.6 7.2
Capitalized tooling and other tools (hand, power, industrial) (6012) 0.229 0.309 10.2 7.5
Drilling and blasting equipment (6013) 0.156 0.182 14.2 12.1
Automobiles and major replacement parts (6201)Note 1 0.279 0.495 7.5 4.2
Buses (all types) and major replacement parts (6202)Note 1 0.103 0.170 22.0 13.4
Trucks, vans, truck tractors, truck trailers and major replacement parts (6203) 0.201 0.304 10.5 6.9
Other transportation equipment (6299) 0.162 0.279 13.0 7.5
Computer-assisted processing machinery and equipment (6401, 6402) 0.134 0.177 15.6 11.8
Non-computer-assisted processing machinery and equipment (6601, 6602) 0.125 0.190 16.7 11.0
Communication and related equipment (6403, 6603) 0.201 0.233 10.4 9.0
Safety and security equipment and other machinery and equipment (6007, 8999) 0.167 0.220 13.7 10.4
Mean, all assets 0.218 0.297 11.5 8.2
Note 1.

Asset categories where there are large differences between ex ante and ex post lengths of life.

Return to note 1 referrer

Source: Statistics Canada, authors' calculations based on data from the Capital and Repair Expenditures Survey.
Date modified: