There are separate rules for depreciating assets that have been allocated to a low-value pool.
You make a capital gain if the depreciating asset's termination value is more than its cost. The amount of the capital gain is calculated as:
(Termination value − cost) × (1 − taxable use fraction)
Taxable use fraction is the percentage of use of an asset that will be for a taxable purpose, expressed as a fraction, that you estimated for the asset when you allocated it to the pool.
You make a capital loss if the depreciating asset's cost is more than its termination value. The amount of the capital loss is calculated as:
(Cost − termination value) × (1 − taxable use fraction)