I've been reviewing the recent upgrade to our manufacturing facility, which totaled $168,293. From my understanding this investment is intended to keep our plant up to date for the next 1- years, after which we will likely consider another overhaul of our production equipment. I estimate that we will be able to salvage this equipment for $16,829m which is 10% of the original cost. So in shorter term my question is what would be the book value of this purchase after its first year of use? you can exclude all other plant and equipment and follow generally accepted (FASB) accounting principles.