61 Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition CHAPTER 11 Refer to the situation described in BE 11-2. Calculate depreciation expense for 2021 and 2022 using sum-of- years'-digits assuming the equipment was purchased on (1) January 1, 2021, and (2) March 31, 2021. on um-of- digits SOOS 61 Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition CHAPTER 11 Refer to the situation described in BE 11-2. Calculate depreciation expense for 2021 and 2022 using sum-of- years'-digits assuming the equipment was purchased on (1) January 1, 2021, and (2) March 31, 2021. on um-of- digits SOOS