depreciation for ead per cent, (b) the straight line method. Show the calculations of the figures for depreciation for each year using (a) the straight line method, 21.44 A photocopier costs 23,000. It will be kept for four years, and then traded in for 4,000. (b) the reducing balance method for this method using a depreciation rate of 35 per cent. ... ar five vears and then scrapped. Show your calculations