On January 1, 2019, a local company purchased equipment for business purposes with a value of 25,000 dinars, at a depreciation rate for the purposes of income tax of 5% annually, and the company expected to sell the equipment at an amount of 2,000 dinars after the end of its useful life. The company uses the double-decrement method for the depreciation of the equipment in the accounting.

Required:

1- Calculating the acceptable depreciation premium for tax deduction for the year 2020 and the accounting depreciation premium.

2- Distinguish between the depreciation premium for the taxable equipment and the accounting premium for the year 2020.