ABC, Incorporated constructed equipment at a total cost of $1,000,000. Construction was completed at the end of 2022 and the equipment was placed in service at the beginning of 2023. The equipment was being depreciated over a 10-year life using the sum-of-the-years-digits method. The residual value is expected to be $50,000. At the beginning of 2026, ABC decided to change to the straight-line method.

Equipment cost		$1,000,000
Equipment useful life		10
Residual value		$50,000
	Depreciation Expense
Year	SYD method	Straight-line method
1		$95,000
2		$95,000
3		$95,000
Totals		$285,000

How do you use the =SYD formula on excel to calculate the depreciation expense for years 1-3?