Big Aussie Ltd acquired all of the shares of Utah Limited on 1 July 2035. Utah Ltd provides the following information (items in US$) for the year:

• Equipment 285,000
• No equipment was acquired during the year
• Straight-line method is used, with no residual value
• Useful life of ten years

The following exchange rates applied:

Start of the reporting period US$ 1.00 = AUD $1.72

End of reporting period US$ 1.00 = AUD $1.47

Average rate for year US$ 1.00 = AUD $1.63

Calculate the Depreciation - Equipment expense translated into the functional currency of AUD: