The purchase price of a machine is $7500, its estimated salvage value is $3000, and its service life is 5 years. Using straight line (SL) method: The book value of the machine at the end of year 3 is: To access the spreadsheet, click on the download icon next to the sheet title. A new tab will open next to the test tab and you can go back and forth between the sheet and test tabs. Click to open: $5,700 $3,900 $4,800 54,700