Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Significant Accounting Policies

Depreciation of Assets Based on Usage

Asset	Basis	Rate / term
Land improvements	Declining balance	10	%
Buildings	Straight-line	15 - 30	years
Yard equipment	Declining balance	20 - 30	%
Automotive equipment	Declining balance	30	%
Computer software and equipment	Straight-line	3 - 5	years
Office equipment	Declining balance	20	%
Leasehold improvements	Straight-line	Lesser of lease term or economic life

Amortization of Intangible Assets

Asset	Basis	Rate / term
Trade names and trademarks	Straight-line	2 - 15 years or indefinite-lived
Customer relationships	Straight-line	6 - 20 years
Software and technology assets	Straight-line	3 - 7 years