Depreciation by Three Methods; Partial Years Perdue Company purchased equipment on April 1, 2014, for $270,000. The equipment was expected to have a useful life of three years, or 18,000 operating hours, and a residual value of $9,000. The equipment was used for 7,500 hours during 2014, 5,500 hours in 2015, 4,000 hours in 2016, and 1,000 hours in 2017.

Required:

For part years:
2014 Depreciation x Portion of Year =				Depreciation
$ 87,000	X	?	=	?
2017 Depreciation x Portion of Year =				Depreciation
$ 87,000	X	?	=	?

Double-declining-balance method:
	Depreciable Balance						Yearly Depreciation
		x	Rate	x	Portion of Year	=
2014	$ 270,000	x	?	x	?	=	$ 135,000
2015	$ 135,000	x	?	x	?	=	$ 90,000
2016	$ 45,000	x	?	x	?	=	$ 30,000