Activity 1: More on depreciation Douggen manufactures and installs specialist industrial pumps. The business commenced trading on 1 January 2012 and purchased the following assets: - Plant and machinery 80,000 - Motor vehicles 24,000 Before preparing the financial statements Douggen needs to decide how the business is going to depreciate various assets. Q3. Which of the two policies will lead to the smallest depreciation charge for: a. The year ended 31 December 2012 b. The year ended 31 December 2013 c. Both years combined