On the 1/1/2018, a business purchased a machine with cost of 82000. The expected scrape value is 2000 and useful life of 4 years. The expected working hours are 20000 h.

Working hours: Y1 = 5000 Y2= 6000 Y3 = 4000 Y4= 2000 Y5= 3000

1- depreciation table - sum of years digits method:

Year	Amount to be depreciated (cost scrape )	Depreciation rate	Annual dep	Accumulated dep	Book value Cost - accumulated dep

2- Activity Method:

Year	Annual dep	Accumulated dep	Book value (cost accumulated)