BUILDING: Straight-Line Depreciation Schedule Depreciation for the Year AssetDepreciable Depreciation DepreciationAccumulated Book Cos Date Cost Rate Expense Depreciation Value 1/1/2018 $ 820,000 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 780,000, 30years-$ 780,000, 30years 780,000 30 years 780,000 30 years 780,000 30 years 26,000 $ 26,000 26,000 26,000 26,000 26,000 52,000 78,000 104,000 130,000 $ 820,000 794,000 768,000 742,000 716,000 690,000 STORE FIXTURES: Straight-Line Depreciation Schedule Depreciation for the Year AssetDepreciable Depreciation Depreciation Accumulated Book Value Date Rate Expense Depreciation 1/1/2018 $97,500 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 $ 97,500 91,000 4,500 78,000 71,500 65,000 $ 97,50015 years S 97,50015 years 97,50015 years 97,500 15 years 97,500 15 years 6,500 $ 6,500 6,500 6,500 6,500 6,500 13,000 19,500 26,000 32,500 OFFICE EQUIPMENT: Double-Declining-Balance Depreciation Schedule Depreciation for the Year DDB Rate Asset Book Depreciation Accumulated Book Value Date Cost Value Expense Depreciation 1/1/2018 75,000 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 $75,000 45,000 27,000 16,200 9,720 2,500 $75,000 x 2x (15 S 45,000 x 27,000 x 16,200 x 2 x (1/5) 2 x (1/5) 2x (1/5) 30,000 S 18,000 10,800 6,480 7,220 30,000 48,000 58,800 65,280 72,500