AIIP rules for Canada Depreciation Method

[tanaka2022]

Currently, an enhanced first-year CCA is available under the AIIP rules. The AIIP was introduced in 2018 and is expected to be available for the assets acquired and became avaiable for use (AFU) by the end of 2028. The AIIP rule applies only to the assets acquired in the year. The half-year-rule does not apply for the assets that qualify as AIIP. Instead, for most of the assets, the first year CCA is increased as follows:

For example,Straight-line Class13,14
if a patent has an acquisition value of $100k and has a useful life of 5 years, then the depreciation expense for the year will be $100k/5 years = $20,000

AIIP rules:
Assets became AFU by 2023,The first year CCA equal to 3 times the normal first-year CCA (the normal first-year CCA means the CCA with the half-year rule)
the depreciation expense will be $30,000 $20,000 $20,000 $20,000 $10,000

Assets became AFU between 2024 and 2027,The first year CCA equal to 2 times the normal first-year CCA (the normal first-year CCA means the CCA with the half-year rule)
the depreciation expense will be $20,000 $20,000 $20,000 $20,000 $20,000

Assets became AFU after 2027,The first year CCA equal to the normal first-year CCA (the normal first-year CCA means the CCA with the half-year rule)

the depreciation expense will be $10,000 $20,000 $20,000 $20,000 $20,000

However useful year is inputted by user.
How can I set Depreciation Method for Class13,14 with AIIP rules if I don't know the useful year.