Depreciation Methods On January 2, Roth, Inc. purchased a laser cutting machine to be used in the fabrication of a part for one of its key products. The machine cost $240,000, and its estimated useful life was four years or 1,000,000 cuttings, after which it could be sold for $15,000. Estimated annual production in cuttings Year 1 200,000 Year 2 350,000 Year 3 260,000 Year 4 190,000 Calculate the depreciation expense for each year of the machines useful life under each of the