Unless you have substantial revenue from the mine, you have to write everything off equally, so you can't just pick that truck and write it off. It is limited by how much revenue is coming out of the mine. That is a strict limitation put on ACCA that is not put on other capital cost allowances. For other capital cost allowances, if you have enough revenue within your company, you can take that cost and write it back off on a declining-balance basis against that revenue. Here it is restricted, and all mining sectors--oil sands, as well as iron and diamonds and coal and potash and all the others--are treated equally in this respect.
On February 27th, 2007. See this statement in context.