Depreciation Methods

Alpine Inc. purchased equipment on January 1 of Year 1 with a cost of $180,000. The estimated residual value at the end of its estimated useful life of 6 years is $8,000. Data relating to the equipment follow.

Estimated service life, in years	6
Estimated service hours	80,000
Actual service hours in Year 1	16,000
Actual service hours in Year 2	14,400

Required

Compute depreciation expense for Year 1 and Year 2 assuming (1) straight-line, (2) sum-of-the-years- digits, (3) double-declining-balance, and (4) units-of-production depreciation methods.

Note: Do not round any rates used in your calculations; round your final answers to the nearest whole dollar.

		Straight-line	Sum-of-the-years- digits	Double-declining-balance	Units-of-production
	Year 1
	Year 2