18.

On 01/01/2016 the company purchased equipment by JD 500,000, and no salvage value for it at the end the useful life. It used the fixed depreciation method (straight-line). The useful life for it is 7 years. At the end of the year 2020, the company decided that salvage value for it to be 25,000.

So, the depreciation expense value for the year 2020 will be: