Depreciation methods. A company holds a piece of equipment purchased on December 31st, 20X1, at an acquisition price of 60,000 lei. The companys management estimates a useful life of 5 years.

Determine the annual depreciation to be recognised from 20X1 to 20X5 if the company uses the following depreciation method:

a. Straight-line method;

b. Diminishing balance methodfixed ratio and variable base;

c. Diminishing balance methodvariable ratio and fixed base;

d. Accelerated method.