Example A Private-Donor Company Angel donated to ABC Company in December 2021: 1. materials for production at the value $5 000. 2. a building with a net book value of $200,000 ($400,000 historical cost - $200,000 accumulated depreciation). Record 1 & 2 transaction for both companies. Record depreciation of the building for whole 2022. The depreciation rate of the building is 10% and the company will use straight line method.