1. Download this worksheet Download this worksheet and compute Units-of-Service Depreciation using the following assumptions:

• • Cost to be depreciated = $50,000
  • Salvage value = zero
  • Total units of service = 10,000
  • Units of service per year: Year 1 = 2,200; Year 2 = 2,100; Year 3 = 2,300; Year 4 = 2,200; Year 5 = 1,200

2. Using the same worksheet but in the second table labeled "Question 2", compute Units-of-Service Depreciation using adjusted assumptions as follows:

• • Cost to be depreciated = $50,000
  • Salvage value = $5,000
  • Total units of service = 10,000
  • Units of service per year: Year 1 = 2,200; Year 2 = 2,100; Year 3 = 2,300; Year 4 = 2,200; Year 5 = 1,200