Record depreciation on the company's property, plant and equipment.Information for the various categories of fixed assets is presented below.Separate depreciation accounts are not maintained for each individual category of fixed assets, and straight-line depreciation is used.

Category Life Method Acquisition Date Disposal Date Buildings 40 SL none none Computers & Software 5 SL April 1 none Furniture & Fixtures 7 SL October 1 none Machinery & Equipment Year 2 of 5 Sum of the Years' Digits none none