Straight-Line Depreciation A building acquired at the beginning of the year at a cost of $91,500 has an estimated residual value of $3,500 and an estimated useful life of 10 years. Determine the following (a) The depreciable cost (b) The straight-line rate (c) The annual straight-line depreciation 88,000 9.6171 x % 8,800 Feedback Check My Work