Double-Dedining-Balance Depreciation A building acquired at the beginning of the year at a cost of $90,000 has an estimated residual value of $2,700 and an estimated useful life of 4 years. Determine the following. Double-Dedining-Balance Depreciation A building acquired at the beginning of the year at a cost of $90,000 has an estimated residual value of $2,700 and an estimated useful life of 4 years. Determine the following