SL METHOD Notes 2019

COST 1,240,000.00
SV 40,000.00
USEFUL LIFE (Y) 5
DEPRECIATION 240,000.00
DOUBLE DECLINING
DEP'n Rate in SL 20% 1/USEFUL LIFE
DEP'n Rate in DD 40% IS ^ x2

DEP EXP 496,000.00

DEPRECIATION 496,000.00
SUM OF YRS
DEP'N BASE 1,200,000.00
REMNING LIFE 5
FRACTION 15 DENOM 15 = (1+2+3+4+5YRS) 0.33
DEP EXP 400,000.00
DEPRECIATION 400,000.00
UNITS OF PRODUCTION
DEP'n Rate 24.00 100 PER PRODUCED 288,000.00
PROD 12,000.00
12,000.00 11,000.00 10,000.00 9,000.00 8,000.00

DEPN 288,000.00
 2020 2021
1,960,000.00

480,000.00 720,000.00
178,560.00 ddb $784,000.00 1,176,000.00
313,600.00 470,400.00
1,254,400.00

297,600.00 446,400.00
793,600.00 972,160.00

4 3
0.27 0.20
320,000.00 240,000.00
720,000.00 960,000.00

264,000.00 240,000.00

= 5 YRS UNITS 50,000.00

552,000.00 792,000.00
 3,950,000
5550000 0.815 264060
87500000
97,000,000

5790000 0.741429 238740

45000 49000
-$301,083.79 0.909 40905 44541
0.826 37170 40474
0.751 33795 36799
0.683 30735 33467
0.621 27945 30429
0.564 25380 27636
0.513 23085 25137
0.467 21015 22883
0.424 19080 20776
0.386 17370 18914
276480 301056 268944