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3 The formula for calculating depreciation under the sum-of-the-years'-digits method is: A ((1.00/estimated life) * multiple) * book value B Depreciable base * sum-of-years'-digits

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3 The formula for calculating depreciation under the sum-of-the-years'-digits method is: A ((1.00/estimated life) * multiple) * book value B Depreciable base * sum-of-years'-digits rate ((1.00/estimated life) * multiple) * depreciable base DO Depreciable base/useful life

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