Example 2: At 1/1/2010 XYZ Company acquired machine costing $40,000. It was estimated that the machine would has a useful life of 200,0000 units and a residual value of $2,000. The products distributed as follow: 600000un, 480000un, 420000un, 280000un and 220000un Instruction: prepare the depreciation schedule using (UNA). XYZ Company Depreciation schedule (UNA) 19% Year *NBV **Dep. Rate ***Annual dep. ****Accumulated dep. 86.08% 114000 114000 2 36% 41200 3 74800 4 31781 53260 34% 418000 38000