Depreciation A printed circuit supplier will buy a flow-soldering machine for a delivered price of $250,000. Life is 6 years or 12,000 hours of production for total solder capacity of 144,000 in. during the life period. Salvage value is expected to be nil. At the end of the life of the machine, it will be retired to secondary and emergency service. Determine the annual depreciation charge and book value for modified accelerated cost recovery using a 5-year asset life and straight-line methods. MACRS Method Depreciation amount Year Book Value Straight-line Year Depreciation amount Book Value