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Answer _3. Slide 16 Activity: Double-Declining balance method Formula Dollar Values Straight line - 100% useful Straight -20% life Double line 2% straight Double line = 40% lind End of Period Accumulated Depreciation Ending Book Value DDB Depreciation of the period Year Beg. Book Value Depreciation Depreciation Rate Expense 1 24000 40% 9600 2 14400 40% 5760 3 8640 40% 3456 14400 8640 5184 4 5184 40% 2073.6 3110.4 S 3110.4 40% 1255.16 22133.76 1866.24 4. Slide 17: Example Partial-year depreciation Assume our machinery was purchased on October 8, 2014 at a cost of 10,000. The salvage value is 1000 and the useful life is 5 years. Calculate the depreciation expense for December 31, 2014 using the straight-line method. (10000-1000)/3 =1800*85/365 =419.1 dep exp= 100004419.1= 580.8 s % English (United States) Focus DEC 13 tv O MacBook Pro Downl Page