Atty.

Reid returns the depreciation for an asset that costs $15,000, with a salvage
value of $3,000. The useful life of the asset is 5 years. The depreciation is being
calculated for the first year.

SYD=

( 15003000 ) ( 51+1 )2
5 (5+1)
= $4,000.00

Ms. Lustre returns the depreciation for an asset that costs $30,000, with a salvage
value of $10,000. The useful life of the asset is 10 years. The depreciation is being
calculated for the second year.

SYD=

( 30000100 00 ) (102+1 )2
10 (10+1)
=$3272.73