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EE 19: Cost: fixed life intangible property
or “How to calculate costs for fixed life intangible property”
You could also call this:

“Rules for calculating depreciation loss using the pool method”

When you use the pool method to calculate depreciation loss, you need to follow the rules in sections EE 21 to EE 24. These sections tell you how to work out the amount of depreciation loss you have.

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Next up: EE 21: Pool method: calculating amount of depreciation loss

or “How to work out the yearly value loss for a group of depreciating items”
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Part E Timing and quantifying rules
Depreciation

EE 20Application of sections EE 21 to EE 24

  1. Sections EE 21 to EE 24 apply to the calculation of the amount of depreciation loss that a person using the pool method has.

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