niling that was purchased by a petroleum company in 1996 had a first cost was . An asset for An ass d an estimated salvage value of $12,000. The ADR guideline period for estimat of $60,000 and is taken from IRS Publication 534 (Table 6-2), and the MACRS recovery ears. Compute the depreciation amount in the third year and the BV at the Comp period is 7 end of the fifth year of life by each of these methods: b. the SYD method over useful (ADR) life; d, the MACRS method, using rates from Table 6-4 traight-line method over useful (ADR) life; a. 200% declining balance method (with R 20) over useful (ADR) life