A building acquired at the beginning of the year at a cost of $1,375,000 has an estimated residual value of $250,000 and an estimated useful life of 40 years. Determine the following.

(a)	The double-declining-balance rate		%
(b)	The double-declining-balance depreciation for the first year	$

A building acquired at the beginning of the year at a cost of $1,450,000 has an estimated residual value of $300,000 and an estimated useful life of 10 years. Determine the following:

(a)	The depreciable cost	$
(b)	The straight-line rate		%
(c)	The annual straight-line depreciation	$

A truck acquired at a cost of $69,000 has an estimated residual value of $12,000, has an estimated useful life of 300,000 miles, and was driven 77,000 miles during the year. Determine the following. If required, round your answer for the depreciation rate to 2 decimal places.

(a)	The depreciable cost	$
(b)	The depreciation rate	$	per mile
(c)	The units-of-activity depreciation for the year	$

Equipment with a cost of $180,000 has an estimated residual value of $14,400, has an estimated useful life of 16 years, and is depreciated by the straight-line method.

a. Determine the amount of the annual depreciation. $

b. Determine the book value at the end of the tenth year of use. $

c. Assuming that at the start of the eleventh year the remaining life is estimated to be eight years and the residual value is estimated to be $10,500, determine the depreciation expense for each of the remaining eight years. $