Brazil Group purchases a tractor at a cost of 50,000 on January 2, 2015. Individual components of the tractor and useful lives are as follows (zero residual value).

	Cost		Useful Lives
Tires	6,000		2 years
Transmission	10,000		5 years
Trucks	34,000		10 years

Compute depreciation expense for 2015, assuming Brazil depreciates the tractor as a single unit.

Depreciation expense

Compute depreciation expense for 2015, assuming Brazil uses component depreciation.

Depreciation expense