Straight-Line Depreciation Choose Numerator: Cost minus salvage 129,000 Choose Denominator: Estimated useful life (years) |= Annual Depreciation Expense Depreciation expense |= S 32,250 Year Annual Depreciation Year-End Book Value Year 1 $ 32,250 $ 121,7500 Year 2 32,250 89,500 Year 3 32,250 57,250 Year 4 32,250 25,000 Total $ 129,000