traight-Line Depreciation

A building acquired at the beginning of the year at a cost of $2,200,000 has an estimated residual value of $400,000 and an estimated useful life of 20 years. Determine the following:

(a)	The depreciable cost	$fill in the blank 1
(b)	The straight-line rate	fill in the blank 2	%
(c)	The annual straight-line depreciation	$fill in the blank 3