Section
37.01 Land purchases
37.02 Building purchases
37.03 Improvements other than buildings
37.04 Construction in progress
37.05 Machinery and equipment
37.06 Recording and accounting
37.07 Safeguard of assets
37.08 Infrastructure assets
37.09 Depreciation
37.10 Reported value of capital assets
37.11 Estimated useful lives of depreciable assets
37.12 Depreciation method/convention
37.13 Calculation of straight-line method