B D E F 5 years 2 3 Type of Car Porsche 4 5 Cost of Car: $78,100 6 7 Useful Life: 8 9 Residual Value: $3,100 10 11 Estimated Miles: 100,000 12 Miles by Year: 13 Year 1:28,000 14 Year 2: 35,000 15 Year 3: 25,000 16 Year 4: 12.000 17 18 19 20 STRAIGHT-LINE DEPRECIATION 21 22 Depreciation Accumulated Carrying 23 Expense Depreciation Value 24 Year 1 25 Year 2 26 Year 3 27 Year 4 28 Year 5 29 Year 6 30 Year 7 31 32 Sheet1 + 40 41 42 DOUBLE DECLINING BALANCE 43 44 Depreciation Accumulated 45 Expense Depreciation Carrying Value 46 Year 1 47 Year 2 48 Year 3 49 Year 4 50 Year 5 51 Year 6 52 Year 7 53 54 55 56 UNITS OF PRODUCTION METHOD 57 58 Depreciation Accumulated 59 Expense Depreciation Carrying Value 60 Year 1 61 Year 2 62 Year 3 63 Year 4 64 Year 5 65 Year 6 66 Year 7 67 68