Calculations

The declining balance is based on a declining coefficient, as illustrated in this table:

Declining Coefficient	Probable Asset Life	Declining Rate
1.5	3 and 4 years	50 and 37.5 percent
2	5 and 6 years	40 and 33.33 percent
2.5	More than 6 years	2.5 * life percent

Subtract half of the basis in the year before the total number of years.

Use the remaining basis for calculations.