Overview of the stock and consumption of fixed capital program: Interactive tool

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Additional information



Investment is spending by businesses or governments during a given year for the purposes of construction of structures (airports, roads, etc.), purchases of equipment (locomotives, turbines, etc.) and improvements to existing facilities, all for future use in production during more than one year. In essence, investment is spending for the purposes of production in the future rather than for production today.


An industry is a group of businesses that are engaged in similar production activities, such as the manufacturing industry or the transportation services industry. There are many businesses in Canada and they are classified into industry groups by the North American Industry Classification System (NAICS).


An asset is durable property, such as a pipeline, a school or a sewer system, that can be used in current and future production activities. There are many kinds of assets and they are classified into asset groups by the North American Product Classification System (NAPCS) and Variant of NAPCS Canada 2012 Version 1.1 - Capital expenditures on non-residential construction.

Value of depreciation

In Canada, a geometric rate is used to depreciate residential and non-residential stock. Depreciation is calculated first, based on the existing stock and the new investment. On average, new investment is assumed to be placed into service at mid-year, so depreciation on new investment is half of the investment multiplied by the depreciation rate.

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