Business income from disposition of ECP

How does DT Max calculate the business income resulting from the disposition of eligible capital property?

Please refer to the basic example below:

• Data entered

  + BUSINESS	BUSINESS
  ++BUSINESS-ID	xyz
  ++CCA-CLASS	ELIGIBLE CAPITAL PROPERTY - FARM
  + ACB	30,000.00
  + UCC-OPEN	10,000.00
  + PROCEEDS	30,000.00
  + ACB-DISP	30,000.00
  + CECA	4,000.00 CECA AFTER 1987
  + CECA	1,000.00 CECA PRIOR TO 1988
  ++ EXGAINBAL	1,000.00

• Calculations

  UCC AFTER DISP:	-12,500	(column 5 of the CCA calculation chart)
  RECAPTURE	5,000	(4,000 + 1,000)
  	------------ (7,500)
  1/2 PRE-88	500	(1/2 * (1,000))
  	------------ (7,000)
  BUSINESS GAIN	7,000
  EXEMPT GAIN BAL	(1,000)
  BUS. GAIN IN INC.	------------ 6,000 ------------
  UCC-END	0
  EXEMGAINBAL CF	======= 0

To sum up, an amount of $5,000 will be included in the business income as recapture of CCIA, and an amount of $6,000 will also be included in the business income as disposition of ECP.