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C Enterprises has a business calendar year ending, December 31st. The business has the following information about its depreciable properties at the beginning of 2021:

C Enterprises has a business calendar year ending, December 31st. The business has the following information about its depreciable properties at the beginning of 2021:

Type of Asset Beginning UCC CCA Rate
Class 1 Building 180,000.00 4%
Class 10 Vehicles 22,000.00 30%

1. Compute the Capital Cost Allowance of Class 1 - Building if there were no additions and dispositions in 2021.

Formula for CCA Computation

UCC Beginning + Net Additions (Purchases less Disposition) + AccII adjustment x CCA Rate

Enter "0" if the result is recapture or terminal loss.

Note: Answers should be in whole number. No $, comma or decimals e.g. 17000

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