Hi, can anyone explain:

1) How was the Accumulated Depreciation for Machine B calculated, such that it equals 40'000?

2) How comes if Machine A has a CA of 165'000, a Fair Value of 190'000 but an Increment of 25'000? Should not it be 35'000?

3) Lastly, how are the CA in the last period calculated? (171'000 and 135'000)?

Thank you!