1.) What is the most basic rule of establishing the cost basis of any PP&E asset and/or Intangible asset.

2.) What is the difference between PP&E and Intangibles.

3.) We can: (DDA)

-depreciate

-deplete

-amortize

Define, when do we one of those three and what is unique about the entry for amortization and why.

4.) See attached excel sheet that may, just may, help you with doing DDA, see what you think and explore.

Method	4	1=S/L, 2=SYD, 3=Units of Activity, 4= DDB
		Total Cost Basis	$100,000.00
		Estimated Salvage Value	$5,000.00
		Depreciable Basis (except for DDB)	$100,000.00
		Estimated Life in Years	10
		Estimated Life in Units	300,000
		Depreciable Rate as a %	20.00%
		Depreciable Rate per Unit	not applicable
		Depreciation Denominator under SYD	not applicable
					Depreciation
				Beginning Book	Expense	Accumulated
			Year	Value	For the Year	Depreciation
			1	$100,000.00	$20,000.00	($20,000.00)
			2	$80,000.00	$16,000.00	($36,000.00)
			3	$64,000.00	$12,800.00	($48,800.00)
			4	$51,200.00	$10,240.00	($59,040.00)
			5	$40,960.00	$8,192.00	($67,232.00)
			6	$32,768.00	$6,553.60	($73,785.60)
			7	$26,214.40	$5,242.88	($79,028.48)
			8	$20,971.52	$4,194.30	($83,222.78)
			9	$16,777.22	$3,355.44	($86,578.23)
			10	$13,421.77	$8,421.77	($95,000.00)
			11	stop	stop	stop
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			21	stop	stop	stop
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