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Natural Gas > Class Life Asset Depreciation Range System (CLS)
The following information is about Class Life Asset Depreciation Range System (CLS).
Class Life Asset Depreciation Range System (CLS) Defined
A depreciation system effective in the year 1971, based on broad industry class of assets which can provide faster capital cost recovery through depreciation by using shorter useful lives, more advantageous first year convention and more flexibility for changing depreciation methods as well as administrative simplification.
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