A trailer would normally be included in class 10 (30%) and the equipment within would fall to class 8 (20%). In this case, however, the equipment would be part of the trailer and you should be able to include the full value in class 10 with the trailer.  Your client should keep a record of the values of whatever equipment he has in the trailer in case some needs updating or replacing.  This would be to keep the adjusted cost base current and the UCC accurate. Because of the  nature of the trailer, I would keep it in its own class with the above record of equipment.