Sample CCA Rates and Classes Are Presented as Follows

Sample CCA Rates and Classes are presented as follows: What does the number "20" in the CCA Rate column mean?

A) A firm can claim a 20% depreciation rate per year for an asset such as machinery, office furniture, and equipment during its service life.
B) A firm can claim a 20% depreciation rate per year for an asset such as machinery, office furniture, and equipment beginning in the second half of the year after purchase of that asset.
C) A firm can fully depreciate an asset such as machinery, office furniture, and equipment in 5 years from the time it is purchased using the depreciation rate of 20% per year.
D) A firm can claim a 20% depreciation rate on half of the capital cost of a new asset such as machinery, office furniture and equipment in the year of purchase of that asset, while the other half is included in the following year.
E) A firm can only depreciate an asset such as machinery, office furniture, and equipment with the rate of 20% in the first year of purchase of that asset.