b. Units of Production Cost - Residual Value / Usage = Depreciation Per unit Year 1 Depreciation per Unit X Miles = Depreciation Year 1 x Year 2 Depreciation per Unit Miles = Depreciation Year 2 x c. Double-decling balance 1/(# of years )= Percent of Straight Line Depreciation 2 Percent of Straight Line Depreciation = Percent of Double Declining Depreciation Year 1%x= Year 2 Cost - Depreciation * Percent of Double Declining Depreciation = Depreciation Year 2 2. Calculate the balance in Accumulated Depreciation at the end of the second year for all three methods