January 1 (2016) Initial cost 83000

Acc.depreciation ?
Residual value 3000
Useful life 10

1) straightline depr.
2016 8000
2017 8000
2) Double declining depr. Cost
2016 16600
2017 13280
3) units
2016 20000 6400 Per unit
2017 30000 9600

End of 2010 Initial cost 255000

Acc.depreciation 180000
Residual value 15000
Useful life 20

1) age
12000
15

2)
2010 2011
Cost 255000 311000
Useful life 20 25
Depreciation expense 12000 11840

3)
Dr Cr
Cash 65000
Cost of building 311000
Accumulated depreciation 214533.333
Gain 31466.6667
311000 311000
0.32

2010dan
2 weli 11tve 2.916667 Weli
34533.333333333 Acc.depr for this time
Acc.depr (all time) 214533.3