The current Alberta assessment practice to account for FF&E is to apply a variety of percentages to net revenue according to both the quality and the type of the hotel/motel.  Higher percentages are applied to full service hotels which offer a variety of restaurant, banquet, and beverage facilities.  Accordingly limited service hotels and motels which do not have these facilities require less allowance for FF&E.  No deduction is allowed for a reserve for replacement.  The practice provides for both the return on and of FF&E, automatically adjusts the FF&E contribution with the rise and fall of the going concern value, and avoids the double counting referred to above in relation to the reserve for replacement deduction.