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Straight Line H D E F G Goodfellow's Flower Shoppe purchased a new delivery van on January 1st. The van cost $45,000 and is expected to have a useful life of 5 years, with a salvage value of $5,000 after that time. 1 2 3 4 5 6 7 8 9 Calculate straight-line depreciation for each of the next five years. less equals Cost Salvage Depreciable cost Rate 10 11 12 13 14 15 each period #periods Rate = Depreciation Expense Accumulated Depreciation Book Value x rate% Yr 1 2 3 4 5 Asset Depreciable Cost Cost 45,000 45,000 45,000 45,000 45,000 16 17 18 19 20 21 22 23 24 25 "6 7 Salvage value = $5000