The Pembina study was published in January 2005 and it was evidently based on data of preceding years. It may actually require an adjustment, but nevertheless there it is a fact that the ACCA treatment, which includes, as mentioned by Mr. Stringham, an accelerated capital cost allowance and other special treatments, is still a valid point. Whether the trigger is exactly the same, that may change from year to year.
On February 27th, 2007. See this statement in context.