Table C.1-1
List of depreciation rates under the new asset code classification — Building construction (industry, commercial, and institutional)

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Table C.1-1
List of depreciation rates under the new asset code classification — Building construction (industry, commercial, and institutional)
Table summary
This table displays the results of List of depreciation rates under the new asset code classification — Building construction (industry. The information is grouped by Major group, asset description and code (appearing as row headers), Depreciation rates, Surveyed lives (1985 to 2010), Updated
(1985 to 2010) and Statistics Canada (2007), calculated using rate and years units of measure (appearing as column headers).
Major group, asset description and code Depreciation rates Surveyed lives (1985 to 2010)
Updated
(1985 to 2010)		 Statistics Canada
(2007)Note 1
rate years
Industry building construction  
Plants for manufacturing (1001) 0.072 0.089 25.4
Maintenance garages, workshops, equipment storage facilities (1008) 0.066 0.084 27.2
Railway shops, engine houses (1009) 0.056 0.080 37.3
Aircraft hangars (1010) 0.078 0.096 26.9
Farm buildings (1021) 0.079 0.095 26.6
Other industrial construction (1097) 0.081 0.085 25.8
Commercial building construction  
Laboratories, research and development centres (1004) 0.069 0.066 31.9
Warehouses, refrigerated storage, freight terminals (1006) 0.064 0.068 25.4
Grain elevators and terminals (1007) 0.080 0.071 27.4
Service stations (include self-serve and car washes) (1011) 0.080 0.123 17.3
Automotive dealerships (1012) 0.100 0.087 22.0
Office buildings (1013) 0.067 0.060 27.0
Hotels, motels, convention centres (1014) 0.081 0.059 27.1
Restaurants, fast food outlets, bars, nightclubs (1015) 0.089 0.087 23.5
Shopping centres, plazas, malls, stores (1016) 0.091 0.070 25.8
Theatres, performing arts and cultural centres (1018) 0.068 0.067 32.1
Indoor recreational buildings (e.g. sport complex, clubhouse, covered stadiums) (1019) 0.074 0.069 29.9
Bunkhouses, dormitories, camp cookeries, camps (1022) 0.163 0.161 13.4
Other commercial construction (1098) 0.101 0.085 20.7
Student residences (exclude residential construction) (1202) 0.056 0.055 39.4
Post offices (1212) 0.067 0.118 32.5
Passenger terminals (e.g. air, boat, bus, rail and other) (2201) 0.075 0.065 29.5
Broadcasting and communication buildings (3001) 0.086 0.086 24.7
Institutional building construction  
Schools (include technical, vocational), colleges, universities and other educational buildings (1201) 0.055 0.062 39.6
Churches and other religious buildings (1203) 0.055 0.047 39.5
Hospitals, health centres, clinics and other health care centres (exclude residential construction) (1204) 0.061 0.061 35.7
Nursing homes, homes for the aged (1205) 0.062 0.060 35.2
Day care centres (1206) 0.068 0.076 31.9
Libraries (1207) 0.055 0.059 39.5
Historical sites (1208) 0.066 0.094 32.9
Penitentiaries, detention centres and courthouses (1209) 0.056 0.060 38.8
Museums, science centres, public archives (1210) 0.066 0.046 33.1
Fire stations, fire halls (1211) 0.059 0.081 37.1
Armouries, barracks, drill halls and other military type structures (1214) 0.069 0.096 31.5
Other institutional and governmental construction (1299) 0.073 0.075 29.6
Other building construction (1999) 0.061 0.071 35.4
Note 1.

Statistics Canada. 2007. Depreciation Rates for the Productivity Accounts. The Canadian Productivity Review. No. 5. Ottawa.

Return to note 1 referrer

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