On September $30,2024,$ Bricker Enterprises purchased a machine for $$201,000.$ The estimated service life is $10$ years with a $$18,000$ residual value. The company records partial$-$year depreciation based on the number of months in service.

Depreciation $($to the nearest dollar$)$ for $2025,$ using sum$-$of$-$the$-$years'$-$digits method, would be:

Note: Do not round intermediate calculations.

Multiple Choice

$$35,633.$

$$32,441.$

Correct

$$30,232.$

$$48,600.$

Explanation

$($$$201,000$ $$18,000)\backslash$times $10-$: $55\backslash$times $9-$: $12+($$$201,000$ $$18,000)\backslash$times $9-$: $55\backslash$times $3-$: $12=$ $$32,441$

Will someone please explain this explanation and teach me why it is that for $2024$ it is $9/12$ months, and not $3/13$ months since there's only $3$ months after september left in the year $2024,$ and then for $2025$ the solution does $3/12$ months but shouldn't it then do $9/12$ since there is $9$ months of $2025$ til september $2025?$ I$\text{'}$m confused why this is$.$ All the other questions I've done til this point I've done like this. Please teach me do not use chat gpt or anything. Thanks.