by introducing a rate of depreciation factor, DR. Cells C11:D18 will now contain appropriate formulae.) Rate of

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by introducing a ‘rate of depreciation’

factor, DR. Cells C11:D18 will now contain appropriate formulae.)

Rate of depreciation 15% 20% 25% Capital cost 6% 9% 12%

Minimum annual cost (£s) 7580 7988 8205 7566 7988 8399 Replace item in year 4 6 7 5 6 6

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