If it's gas or electric, it has a 12 year Effective Life.
Using the Diminishing Value method (which everyone does) that means it depreciates at 16.67% per year on the diminishing value.
If it is worth less than $1,000 and you are using the Low Value Pool, you can put it straight into the Pool - 18.75% yr 1 and 37.5% per year after that (on the diminishing value).
And if it starts out more than $1,000 you can put it into the Pool when it falls below that in value.