'L.l IEIIJLIL'I Jl, I"'I ULllt'l II L Depreciation computations: change in estimate. Aussie Imports purchased a specialized piece of machinerv for $50,!) on January 1, 213323. At the time of acquisition, the machine was esu'niated to have a service life of 5 years {ES-JIM operating hours} and a residual value of $5,{IIEIU. During the 5 vears of operations {EIIIXS-EEIXT), the machine was used for 5,1:10, 4,3[], EJEUD, , and soon hours, respectively. I instructions