Cost

Life

12000
4

Salvage

Double Declining Balance Depreciation

Year
Deduction Book Value
0
0.00
12000
1 6000.00 6000.00
2 3000.00 3000.00
3 1500.00 1500.00
4
750.00
750.00

600

Sum of the Year's Digits

Deduction Book Value
0.00
12000
4560.00
7440.00
3420.00
4020.00
2280.00
1740.00
1140.00
600.00

Straight Line
Deduction Book Value
0.00
12000
2850.00 9150.00
2850.00 6300.00
2850.00 3450.00
2850.00
600.00

Time vs Book Value

14000
Book Value (USD)

12000
Double Declining
Balance Depreciation

10000
8000

Sum of the Year's Digits

6000
Straight Line

4000
2000

MACRS

0
0

Time (Year)

Book Value

Year's Digits

MACRS
Deduction Book Value
0.00
12000
3799.62 8200.38
5067.30 3133.08
1688.34 1444.74
844.74
600.00

Cost
Life

50000
10

Salvage

Double Declining Balance Depreciation

Year
Deduction Book Value
0
0.00 50000.00
1 10000.00 40000.00
2 8000.00 32000.00
3 6400.00 25600.00
4 5120.00 20480.00
5 4096.00 16384.00
6 3276.80 13107.20
7 2621.44 10485.76
8 2097.15 8388.61
9 1677.72 6710.89
10 1342.18 5368.71

Sum of the Year's Digits

Deduction Book Value
0.00 50000.00
9090.91 40909.09
8181.82 32727.27
7272.73 25454.55
6363.64 19090.91
5454.55 13636.36
4545.45
9090.91
3636.36
5454.55
2727.27
2727.27
1818.18
909.09
909.09
0.00

Straight Line
Deduction Book Value
0.00 50000.00
5000.00 45000.00
5000.00 40000.00
5000.00 35000.00
5000.00 30000.00
5000.00 25000.00
5000.00 20000.00
5000.00 15000.00
5000.00 10000.00
5000.00 5000.00
5000.00
0.00

1640.0

Time vs Book Value

60000.00

Book Value (USD)

50000.00
40000.00

Double Declining Balance

Depreciation

30000.00

Sum of the Year's Digits

20000.00

Straight Line

10000.00
MACRS

0.00
0

10

Time (Year)

15

Book Value

MACRS
Deduction
0.00
5000.00
9000.00
7200.00
5760.00
4610.00
3685.00
3275.00
3275.00
3280.00
3275.00
1640.00

Book Value
50000.00
45000.00
36000.00
28800.00
23040.00
18430.00
14745.00
11470.00
8195.00
4915.00
1640.00
0.00

Cost
Life

76000
5

Salvage

Double Declining Balance Depreciation

Year
Deduction Book Value
0
0.00 76000.00
1 30400.00 45600.00
2 18240.00 27360.00
3 10944.00 16416.00
4 6566.40 9849.60
5 3939.84 5909.76

Sum of the Year's Digits

Deduction Book Value
0.00 76000.00
25333.33 50666.67
20266.67 30400.00
15200.00 15200.00
10133.33
5066.67
5066.67
0.00

Straight Line
Deduction Book Value
0.00 76000.00
15200.00 60800.00
15200.00 45600.00
15200.00 30400.00
15200.00 15200.00
15200.00
0.00

Time vs Book Value

80000.00
Book Value (USD)

70000.00
Double Declining Balance
Depreciation

60000.00
50000.00

Sum of the Year's Digits

40000.00
30000.00

Straight Line

20000.00
10000.00

MACRS

0.00
0

4
Time (Year)

Cost
Life

45000
5

Salvage

Double Declining Balance Depreciation

Year
Deduction Book Value
0
0.00
45000
1 18000.00 27000.00
2 10800.00 16200.00
3 6480.00 9720.00
4 3888.00 5832.00
5 2332.80 3499.20

Sum of the Year's Digits

Deduction Book Value
0.00
45000
15000.00 30000.00
12000.00 18000.00
9000.00
9000.00
6000.00
3000.00
3000.00
0.00

Straight Line
Deduction Book Value
0.00
45000
9000.00 36000.00
9000.00 27000.00
9000.00 18000.00
9000.00 9000.00
9000.00
0.00

Book Value (USD)

Time vs Book Value

50000
45000
40000
35000
30000
25000
20000
15000
10000
5000
0

MACRS
Double Declining Balance
Depreciation
Sum of the Year's Digits
Straight Line
0

4
Time (Year)

Book Value

MACRS
Deduction
0.00
9000.00
14400.00
8640.00
5184.00
5184.00
2592.00

Book Value
45000
36000.00
21600.00
12960.00
7776.00
2592.00
0.00