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A special equipment has useful life for 1 0 years. However, its depreciable life is only 5 years The initial cost is $ 5 0

A special equipment has useful life for 10 years. However, its depreciable life is only 5 years The initial cost is $ 5000 with $1000 salvage value. Therefore , the book value of this special equipment at the end of year 4=$1800 for straight line depreciation .

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