Method 16, Fixed Percentage on Declining Balance with Cross-Over

You must indicate one of these methods of computation with the fixed percent on declining balance to cross-over depreciation method:

Calculation Method	Description
Remaining life (R)	(NBV (if greater than zero)) * (fixed percent) / (life months) = (period depreciation) You must apply these rules to this calculation: You have reached cross-over when the NBV divided by the remaining period is greater than the period depreciation. At this point, the period depreciation equals the NBV divided by the remaining periods. The cost is reduced by accumulated depreciation for purposes of calculating NBV at the end of each fiscal year.
Inception-to-date (I)	NBV * (fixed percent) / (number of life months) = (period depreciation) You must apply these rules to this calculation: After each full year that an asset is in service, the cost is reduced by the accumulated depreciation to determine the NBV. You have reached cross-over when the NBV divided by remaining life months is greater than the period depreciation. At this point, the depreciation for the period equals the NBV divided by the remaining life months.