A high-precision programmable router for shaping furniture components is purchased by Henredon for $205,000. It is expected to last 12 years and have a salvage value of $5,000. Calculate the depreciation deduction and book value for each year.

**Use double declining balance depreciation:**

EOY. Depreciation Deduction. Book Value

**Use double declining balance switching to straight line depreciation:**

EOY. Depreciation Deduction. Book Value

0 S 1 5 N 5 3 5 i 4 5 S in W un MOLLIS 9 5 7 5 09 5 S 6 5 S 10 S S 11 S 5 12 S 0 S 1 2 5 3 i 4 5 S in W un MOLLIS 6 S 7 5 09 u S 6 5 S 10 WI 11 5 5 12 SI