pi ulatuon schedule if the interest rate is 5%. 11-45 A used drill press costs $60,000, and delivery and installation charges add $5000. The salvage value after 10 years is $10,000. Compute the accumulated depreciation through Year 5 using (a) 7-year MACRS depreciation (b) Straight-line depreciation (c) Sum-of-years'-digits (SOYD) depreciation (d) Double declining balance depreciation