Cost 900,000

Salvage Value 50,000

Amount to be deprecated 850,000
Useful life (years) 15
Per Year Deprection 56,667
Year Cost Deprecation for the year Accumulated Deprecation Book Value
1 900,000 56,667 56,667 843,333
2 900,000 56,667 113,333 786,667
3 900,000 56,667 170,000 730,000
4 900,000 56,667 226,667 673,333
5 900,000 56,667 283,333 616,667
6 900,000 56,667 340,000 560,000
7 900,000 56,667 396,667 503,333
8 900,000 56,667 453,333 446,667
9 900,000 56,667 510,000 390,000
10 900,000 56,667 566,667 333,333
11 900,000 56,667 623,333 276,667
12 900,000 56,667 680,000 220,000
13 900,000 56,667 736,667 163,333
14 900,000 56,667 793,333 106,667
15 900,000 56,667 850,000 50,000
Salvage value 70,000
Year Cost Deprecation for the year Accumulated Deprecation Book Value
1 900,000 180,000 180,000 720,000
2 900,000 144,000 324,000 576,000
3 900,000 115,200 439,200 460,800
4 900,000 92,160 531,360 368,640
5 900,000 73,728 605,088 294,912
6 900,000 58,982 664,070 235,930
7 900,000 47,186 711,256 188,744
8 900,000 37,749 749,005 150,995
9 900,000 30,199 779,204 120,796
10 900,000 24,159 803,363 96,637
11 900,000 19,327 822,691 77,309
12 900,000 15,462 838,152 61,848
13 900,000 12,370 850,522 49,478
14 900,000 9,896 860,418 39,582
15 900,000 7,916 868,334 31,666
Salvage value 70,000
(38,334)