| [Company Name] |
|
|
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|
|
|
| Depreciation Methods Comparison |
|
|
|
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|
| [Date] |
|
|
|
|
|
|
| |
|
|
|
|
|
|
| |
|
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|
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| Cost of property |
|
|
$300,000 |
|
|
|
| Recovery period (years) |
|
|
7 |
|
|
|
| Declining balance type |
|
|
200% |
|
|
|
| Declining balance rate |
|
|
0.25 |
|
|
|
| Number of months in first year of service |
|
|
8 |
|
|
|
| Salvage value |
|
|
$100,000 |
|
|
|
| |
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| |
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|
[Company Name] CONFIDENTIAL |
| Year |
Straight Line |
Sum-of-Years' Digits |
Declining Balance |
| |
Depreciation
per year |
Accumulated depreciation |
Depreciation
per year |
Accumulated depreciation |
Depreciation
per year |
Accumulated depreciation |
| 1 |
$19,048 |
$19,048 |
$33,333 |
$33,333 |
$33,333 |
$33,333 |
| 2 |
$28,571 |
$47,619 |
$45,238 |
$78,571 |
$41,667 |
$75,000 |
| 3 |
$28,571 |
$76,190 |
$38,095 |
$116,667 |
$31,250 |
$106,250 |
| 4 |
$28,571 |
$104,762 |
$30,952 |
$147,619 |
$23,438 |
$129,688 |
| 5 |
$28,571 |
$133,333 |
$23,810 |
$171,429 |
$17,578 |
$147,266 |
| 6 |
$28,571 |
$161,905 |
$16,667 |
$188,095 |
$22,600 |
$169,866 |
| 7 |
$28,571 |
$190,476 |
$9,524 |
$197,619 |
$22,600 |
$192,467 |
| 8 |
$9,524 |
$200,000 |
$2,381 |
$200,000 |
$7,533 |
$200,000 |
| TOTAL |
$200,000 |
|
$200,000 |
|
$200,000 |
|
| |
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