originally designed and can be used for quite a while longer. A new welder will cost $183,500 and have an estimated life of 8 years with new welder will be much more efficient, however, and this enhanced efficiency will increase earnings before $28,000 to $65,500 per year. The new machine will be depreciated over its 5-year MACRS recovery period, so the applicable depreciation rates are 20.00%,32.00%,19.20%,11.52%, \$