16. Depreciation can be a BIG expense - especially for capital intensive old line manufacturers. Let's say a company spends $50 million this year (they cut a deal to actually pay the $50 million NEXT year!) on a new manufacturing line. How do such companies account for this "cost" on the Balance Sheet and on the Income Statement this year? Assume the best estimate is that the life of these assets is 10 years, with no salvage value at the end