Company A purchased equipment. The cost for the equipment is 500,000. Estimated salvage value after 5 years is 50,000.

1. Determine the depreciation for year 3 using DDB, 150% DB and SL methods.

2. For DDB and 150% DB methods, determine the implied salvage after 5 years.

3. Calculate the depreciation rate d for each year for the DDB method.

4. Plot the book value of DDB and SL depreciation.