On 1 January N-2, a clinic bought a radiology machine for 1,000,000. It originally planned to use this material for 10 years and then sell it for 100,000. In 3 years, devices of this type have multiplied in the region, to the point that the future profitability of the equipment seems compromised. The company plans to use the device until the end of the year N 7 and then sell it for 40,000. The cash flows calculated are as follows N 1= 170,000; N 2= 156,000; N 3= 141,000; N 4= 116,000; N 5= 81,000; N 6= 51,000; N 7= 64,000 (including the residual value). The company's weighted average cost of capital before tax is 8.25%. The price at which the device could be resold at end N is estimated at 630,000. Selling costs (transport, etc.) would be 50,000. 1- Calculate the value in use of the material at end N. 2- Calculate the recoverable value 3- Determine the amount to depreciate