Original Cost Salvage Value Useful Life Tractor 50,000 15,000 5 4,000 7 Straight Line Double Declining Balance Tractor Tractor Combine year 1 7,000 7,000 7,000 7,000 7,000 12,000 12,000 12,000 12,000 12,000 20,000 17.143 60,000 12 245 42,857 8,746 30,612 7.289 21,866 7. 7.289 3,000 0 year 4 3 year 7 12,000 35000 5 Original Cost 50,000 84,000 Salvage Value 15,000 Useful Life Tractor 5 Combine 24 25 26 27 year 1 28 year 2 29 Straight Line Double Declining Balance Tractor year 3 30 year 4 32 year 6