Cost Residual Life Straight-line depreciation

$ 5,000,000.00 $ 500,000.00 5

Per Year $ 900,000.00

Total $ 4,500,000.00
 Cost Residual Life in units Units used
$ 30,000.00 $ 2,000.00 100000 5200
Per Year
Depreciation

n
5

DDB%
 Units of production depreciation Year
1
0.28 2
$ 1,456.00 3
4

Total 10
Constant Denominator
15

40% Year DDB%

0
1 40%
2 40%
3 40%
4 40%
5 40%

₱ 2,500,000.00 ₱1,666,666.67
₱ 833,333.33 ₱555,555.56
₱27,777.78
 SYD Fraction Cost - Residual
2/5 $ 4,500,000.00
2/7 $ 4,500,000.00
1/5 $ 4,500,000.00
1/9 $ 4,500,000.00
Book Value Depr. Exnpense
$ 5,000,000.00 $ 2,000,000.00
$ 3,000,000.00 $ 1,200,000.00
$ 1,800,000.00 $ 720,000.00
$ 1,080,000.00 $ 432,000.00
$ 648,000.00 $ 148,000.00
Total $ 4,352,000.00
₱ 833,333.33
₱ 277,777.78
Depreciation
$ 1,800,000.00
$ 1,350,000.00
$ 900,000.00
$ 450,000.00
$ 4,500,000.00
Net Book Value
$ 5,000,000.00
$ 3,000,000.00
$ 1,800,000.00
$ 1,080,000.00
$ 648,000.00
$ 500,000.00
$ 500,000.00