Machine 2 - is only a few months old. It is a digital copier incorporating the latest technology, very fast and versatile and has the capacity to meet the needs of the entire organisation. It costs $150,000 and depreciation at the end of the accounting period will be $15,000, NBV of $135,000. The fair value of the machine is $100,000 if sold on the second-hand market and no selling cost. The value in use is $550,000.