Property and equipment is held at cost less accumulated depreciation.
Depreciation is recognized in profit or loss
at the following annual rates:
| Computer equipment | | | - | | | 25% | - | 30% declining-balance | |
| Office equipment | | | - | | | 10% | - | 25% declining-balance | |
| Leasehold improvements | | | - | | | straight-line over the lease term | |
Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if appropriate.
