Straight-Line Depreciation Method Year 1 Year 2 $45,000 $90,000 Year 3 $45,000 $135,000 Year 4 $45,000 $180,000 Depreciation Expense $45,000 Accumulated Depreciation$45,000 Balance Units of Production Depreciation Method Year 1 $54,000.00 Year 2 $46,285.71 Year 3 $41,142.86 $38,571.43 Year 4 Depreciation Expense Accumulated Depreciation $54,000.00$100285.71 $141,428.57$180,000 Balance Requirement 2: If the company's goal is to maximize expenses and minimize net income in year 1, which depreciation method should the company select? Requirement 3: Why is it important for a business person to understand the different methods of depreciation