A depreciating asset with a written-down value of $7,300 is used to produce analogue television components and has a remaining effective life of five years. The government decides that analogue televisions are to be phased out and legislates to end production within two years. The depreciating asset cannot be used for any other purpose and will, therefore, be obsolete in two years. 

Explain the key elements of the depreciation accounting implications of this change in circumstances for the owners of the asset?