Round to the nearest Whole Number

Cost Salvage Value Service$$Life $($ in yrs$)$ Weight

$$40,000\mathrm{.}00$ $$1,481\mathrm{.}0032$

$$where$$ Dep$=1/$L$*(1\mathrm{.}25$~$2)*$BV

Depreciation SKDL

Year BV @YR Beg Deprec Rate Deprec Exp Cumul Deprec BV @YR End

$1$ $$40,000\mathrm{.}0066\mathrm{.}67\%$ $$26,668\mathrm{.}00$ $$26,668\mathrm{.}00$ $$13,332\mathrm{.}00$

$2$ $$13,332\mathrm{.}0066\mathrm{.}67\%$ $$8,888\mathrm{.}44$ $$35,556\mathrm{.}44$ $$4,443\mathrm{.}56$

$3$ $$4,443\mathrm{.}5666\mathrm{.}67\%$ $$2,962\mathrm{.}52$ $ $[$a$]$ $ $[$b$]$