Excercise 3 Imputed Depreciation (10 points) A CNC milling machine of the Hikebike company worth 18.000 is depreciated on a straightline basis in the balance sheet. The estimated useful life is 12 years. In imputed terms, the straight-line depreciation is based on the replacement costs, which are set at 24.000. - Show how the balance sheet and imputed depreciation are to be applied at the end of the first year of use. (Depreciation amounts, residual values) (5) - Explain the effects of the two different valuations on the income statement account! (2) - Distinguish between basic costs and additional costs using the example of machine depreciation. (2) - Which valuation approach do you use for balance sheet depreciation? (1)