Straight-Line Depreciation A building acquired at the beginning of the year at a cost of $107,100 has an estimated residual value of $4,100 and an estimated usefu (a) The depreciable cost (b) The straight-line rate (c) The annual straight-line depreciation $ 107,100 X % $ Feedback Check My Work Depreciable cost is the difference between the asset's initial cost and its residual value. The residual value is the estimated value at the end of the us Straight-line depreciation allocates the depreciable cost of the asset equally over the expected useful life.