| 1 | A | B | C | D | E |
| --- | --- | --- | --- | --- | --- |
| 2 | ex post versus ex ante depreciation rates for buildings, 1985 to 2010 |  |  |  |  |
| 3 |  | depreciation rate |  | expected life |  |
| 4 |  | ex post simultaneous estimation | ex ante declining-balance rate from simultaneous estimation | ex post simultaneous estimation | ex ante survey |
| 5 |  | rate |  | years |  |
| 6 | asset description and code |  |  |  |  |
| 7 | plants for manufacturing, processing and assembling goods | 0.072 | 0.082 | 29.2 | 25.4 |
| 8 | warehouses, refrigerated storage, freight terminals | 0.064 | 0.082 | 33.0 | 25.4 |
| 9 | maintenance garages, workshops, equipment storage facilities | 0.066 | 0.077 | 31.8 | 27.2 |
| 10 | office buildings | 0.067 | 0.078 | 31.4 | 27.0 |
| 11 | shopping centres, plazas, malls, stores | 0.156 | 0.091 | 14.9 | 25.8 |
| 12 | autres constructions industrielles et commerciales | 0.096 | 0.095 | 21.8 | 22.1 |
| 13 | telephone and cablevision lines, underground and marine cables | 0.137 | 0.164 | 19.4 | 16.2 |
| 14 | communication towers, antennae, earth stations | 0.099 | 0.133 | 27.0 | 20.1 |
| 15 | mean, all assets | 0.097 | 0.092 | 25.6 | 25.1 |

Question: how many years are the estimates of the expected discard age taken from the simultaneous estimate?
Answer: 25.6

Question: how many years are the estimates of the expected discard age taken from the ex ante expected discard length of life for buildings?
Answer: 25.1

Question: how many years is the ex post estimated expected discard age for shopping centres?
Answer: 14.9

Question: how many years is the ex ante estimated expected discard age for shopping centres?
Answer: 25.8