What happens is that in the classes that provide for a 50% CCA rate, there's a half-year rule, so in the first year you get 25%, and then it's a declining balance. You get 37.5% in the second year, about 25% in the third, and about 10% in the fourth year. People think of 50% and think that means two years, but it's not two years because of the half-year rule.
