From what I can see it appears that many Strata's in the lower Mainland have voted to defer there Depreciation report until 2014. Personally I think there are a number of big advantages to waiting 1 more year. Being an early adopter for a complicated piece of legislation like this can be dangerous. I think many are saying let's see how these play out and learn form the mistakes of the early adopters. My guess is that the majority of BC Strata's will not have a Depreciation report done by the end of this year.