Defining Canadian Depreciation Methods
Class 8, 10, and 45 use the same formula with different rates:
UCC of Prior Year + Additions + Adjustments + Disposals = UCC
UCC - (50% * Additions) = Reduced UCC
UCC at Year End = Reduced UCC - (Reduced UCC * Rate%)
Rate% is either 20, 30, or 45% depending on class.
Class 13 is simpler. It's STL, minus Disposals.
Thanks!