Look at the numbers calculated in the yellow field. In plain english please,

1.explain how depreciation was calculated for years 1-3.

2.explain how depreciation was calculating for years 4-6. Hint: End-of-year basis for year 3 is 28.8% divided by 5 = 5.8% Explain why divide by 5?

DE 3 year 1 4 year 2 5 year 3 6 year 4 7 year 5 8 Total DDB over 5 years (not tax) 40.00% 24.00% 14.40% 8.64% 12.96% 100.00% End of year basis 60.00% 36.00% 21.60% 12.96% 0.00% MACRS 5 year year1 year 2 year 3 year 4 year 5 Year 6 Total Enter annual depreciation percentage Half of DDB Year 1 20.0% DDB average years 1,2 32.0% DDB average years 2,3 19.2% 11.5% 11.5% 5.8% 100.0% End of year basis 80.0% 48.0% 28.8% 17.3% 5.8% 0.0% 9