ng, trucks, and equipment. p9-3A. Depreciation Methods On January 2, Roth, Inc. purchased a laser cutting machineto Pulnaehine cost $80,000, and its estin fabrication of a part for one of its key products. The machine cost $80,000, and its es life was four years or 1,000,000 cuttings, after which it could be sold for $5,000