Table C.1-4
List of depreciation rates under the new asset code classification — Transportation equipment and industrial machinery

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Table C.1-4
List of depreciation rates under the new asset code classification — Transportation equipment and industrial machinery
Table summary
This table displays the results of List of depreciation rates under the new asset code classification — Transportation equipment and industrial machinery. 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
Transportation equipment  
Buses, bus chassis and major replacement parts (6002) 0.103 0.149 13.4
Trailers and semi-trailers for the transport of goods (include major replacement parts) (6004) 0.338 0.227 6.2
Locomotives, rolling-stock, street and subway cars, other rapid transit equipment and major replacement parts (6006) 0.096 0.103 18.2
Aircraft, helicopters, aircraft engines and major replacement parts (exclude satellites and flight simulators) (6007) 0.137 0.082 16.1
Ships, boats and floating structures (include drilling rigs) and major replacement parts (6008) 0.109 0.104 20.3
Truck bodies, bus bodies and cargo containers (6009) 0.225 0.188 9.8
Other motor vehicles (e.g. off-highway trucks, all-terrain vehicles, hearses, ambulances, motorcycles) (include major replacement parts) (6010) 0.280 0.201 7.5
Other transportation equipment (6099) 0.167 0.201 13.3
Industrial machinery  
Special purpose motor vehicles and major replacement parts (e.g. mobile cranes, drilling derricks, concrete mixers, snow-blowing vehicles) (6005) 0.197 0.201 10.6
Filtering or purifying equipment for gases (e.g. air separators, electrostatic filters) - computer assisted (7101) 0.143 0.183 14.6
Filtering or purifying equipment for liquids (exclude beverages other than water and the preparation of foodstuffs) (e.g. water, sewage treatment, industrial waste treatment) - computer assisted (7102) 0.158 0.183 13.3
Metal working machinery and equipment (e.g. casting machines, tube and rolling mills, bending, shearing, punching) - non-computer assisted (7205) 0.142 0.168 14.8
Machine tools and tool accessories - non-computer assisted (7206) 0.269 0.168 7.8
Other industry specific processing machinery and equipment (e.g. machinery for the industrial preparation or manufacture of food and beverages, printing machinery, injection-moulding machines) - non-computer assisted (7207) 0.167 0.168 12.5
Packaging and bottling machinery (e.g. cleaning, drying, filling, closing, sealing, capsuling or labelling containers; packing or wrapping) - computer assisted (7103) 0.189 0.183 11.1
Logging machinery and machinery for making pulp, paper or paperboard - computer assisted (7104) 0.129 0.183 16.2
Metal working machinery and equipment (e.g. casting machines, tube and rolling mills, bending, shearing, punching) - computer assisted (7105) 0.150 0.183 14.0
Machine tools and tool accessories - computer assisted (7106) 0.273 0.183 7.7
Other industry specific processing machinery and equipment (e.g. machinery for the industrial preparation or manufacture of food and beverages, printing machinery, injection-moulding machines) - computer assisted (7107) 0.183 0.183 11.5
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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