The specifications for a fixed-assets program include the following paragraph.

Straight-line depreciation is to be charged on fixed assets at the following rates:

If the fixed asset is located in Alice Springs, however, a further 5 percent is to be added to the depreciation rate to allow for the higher deterioration that results from the more severe climate. Moreover, any asset in the 200-299 code category that produces more than 10,000 units per year is to have an extra 2 percent added to the depreciation rate to allow for the higher deterioration that occurs when the asset produces at above normal output.
Required: Use a decision table to design test data that complies with the boundary value analysis approach. Be sure to check that your decision table and test data design are complete.

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Code no. Rate 100-199 10% 200-299 15% 300-399 20%