1) In the year of acquisition rthe entire value of the asset is added to a DEA class . If the addition is eligible for the accelerated investment incentive an adjustment of an additional 50% of the value of net additions is made before calculating CCA for the year. 2) A terminal loss is allowed only when the asset sold is the last asset in the class . Otherwise rthe proceeds are credited to the UCC of the class under the denition of "undepreciated capital cost \" and (IA is claimed on the remaining balance 3) "Cost amount " reects the tax value of an asset at a particular moment in time . With respect to depreciable property ,cost amount is that proportion of the UCC that the capital cost of the asset is of the capital cost of all the assets in the class .Capital cost is not defined , but as used here , it means the laid -down cost which includes the actual cost plus all costs of preparing the asset for use