The following table demonstrates the double-declining balance method for the same asset. The depreciation rate is equal to double the depreciation rate for the straight-line method. The annual depreciation in the straight-line method is $2,000. Therefore the depreciation rate is $2,000 divided by $10,000, which is 20%. In the double-declining balance method this rate is doubled to 40%. Fill up the blanks.

Year	Book value (start of year)	Depreciation Rate	Depreciation expense	Accumulated Depreciation	Book value (year end)
1	10000	40%	4000	4000
2		40%	2400	6400	3600
3	3600	40%			2160
4	2160	2160-160	160	8000	2000