Small Aircraft Engine depr rate derr expense accum depr Remaining book value Topitolind GST Straight Line: (Cap Cost - SV depreciable Year cost basis 1 2 3 4 5 Double Declining Balance: Capitalized cost basis depr rate depr expense accum deor Remaining book value tidsro Year 1 2 3 4 5 6 Units of Production Depr Cost Year Units of activity Per Unit 1 750 2 1250 3 1800 Depr Expense Accum Depr Book Value Capitalnal cost Unit costs" (Capitalized Cost - Salvage Value) / number of units of production during life) Example Small aircraft engine $37.000 Install $15,000 test $3.000 Cap costs $55,000 5 years useful life 10.000 hours life Placed in service: 7/1/06 Salvage $5,000 Value