Dunder Mifflin Paper Company, Inc. is a paper sales company with multiple branches throughout the United States.

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Question:

Dunder Mifflin Paper Company, Inc. is a paper sales company with multiple branches throughout the United States. Michael Scott, branch manager out of Scranton, Pennsylvania, decided to quit and open Michael Scott Paper Company (“MSPC”) based out of Ottawa, Ontario. Michael brought some of his most trusted team members including Pam Beesly (receptionist), Jim Halpert (sales) and Kevin Malone (accountant) to help get the branch started in 2011. Dwight took over the Scranton office.

You, CPA work for Hidden & Cooper LLP, a small accounting firm in Ottawa. MSPC has approached Hidden & Cooper LLP for assistance with their 2020 tax return. You meet with MSPC’s accountant - Kevin.

You	“Hi Kevin, we understand that you’re having trouble with your CCA calculations for 2020?”
Kevin	“I got six numbers. One more would have been a complete telephone number!”
You	“Uhm.. okay well we can help you with your calculations. We will calculate the maximum CCA that you are able to deduct for the year and we will split out by CCA class. We will also keep track of any terminal losses or recaptures in the event that you disposed of anything during the year.”
Kevin	Me think, why waste time say lot word, when few word do trick.”
You	“Okay - well send us an email with all of the information about your assets for the year and we’ll get started. Don’t leave out any words!”

Required:

The email from Kevin to Hidden & Cooper LLP is below. Use the information Kevin has provided in the email to fulfil the promise you made to him above. To simplify- ignore replacement property rules from Chapter 8 throughout this question. You should use Accelerated Investment Incentive rules where applicable.