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Fixed asset, deprecation, accumulate depreciate Dec 31, Y Jan 1, Y1 purchase eqt FC 1,000 rate 1F C = $1.00 Jan 1, 42 purchase eq2 FC 4,000 rate ACC= $42 Both eps & eq2 - s have 5 years useful life 1 FC = $1.5 Average rate of :1 FC = $1.4 I. Under current rate method 1) Asset value Dec 31, Y in Pc (6) 2) depreciation expense Y in ? 3) Accumulated deprsations et les y, yz boll at Dec 1. Unben Temporal brothsch & 4) 2, Fixed asset, deprecation, accumulate depreciate Dec 31, Y Jan 1, Y1 purchase eqt FC 1,000 rate 1F C = $1.00 Jan 1, 42 purchase eq2 FC 4,000 rate ACC= $42 Both eps & eq2 - s have 5 years useful life 1 FC = $1.5 Average rate of :1 FC = $1.4 I. Under current rate method 1) Asset value Dec 31, Y in Pc (6) 2) depreciation expense Y in ? 3) Accumulated deprsations et les y, yz boll at Dec 1. Unben Temporal brothsch & 4) 2