Items belonging to the same class can be listed separately if you so choose but usually it's easier to aggregate them. As to your pickup truck example, the CRA specifies that class 10 vehicles should be grouped in one class. A more illustrative example is class 8. Suppose you have class 8 general machinery and equipment for your business - furniture, fixtures, shelving, whatever. Any new assets would be grouped with the existing class 8 assets. Suppose, however, you bought a specific class 8 asset on which you don't want to claim depreciation, maybe because you're planning to re-sell it for a capital gain and you don't want to pay the tax on recapture. You would list that class 8 asset separately. Hope this helps.
