The costs of incorporation and expansion of the capital of
an enterprise are claimed in full in the year in which the
expenditure is incurred or are amortised using either the
declining-balance or straight-line method at the following
rates:
Category 1:50% declining-balance; 25% straight-line
Category 2:25% declining-balance; 12.5% straight-line
Category 3:12.5% declining-balance; 6.25% straight-line
Category 4:10% declining-balance; 5% straight-line