Cost 300,000

Scrap Value 12,000

Useful Life 8 years
Rate 12.50%

YEAR COST DEPRECIATION ACC DEPN NBV

1 300,000 36,000.00 36,000.00 264000
2 264000 36,000.00 72000 228000
3 228000 36,000.00 108000 192000
4 192000 36,000.00 144000 156000
5 156000 36,000.00 180000 120000
6 120000 36,000.00 216000 84000
7 84000 36,000.00 252000 48000
8 48000 36,000.00 288000 12000

Cost 500,000
Scrap Value 17,000
Useful Life 8 years
Rate 12.50%

YEAR COST DEPRECIATION ACC DEPN NBV

1 500,000 60375 60375 439625
2 439625 60375 120750 379250
3 379250 60375 181125 318875
4 318875 60375 241500 258500
5 258500 60375 301875 198125
6 198125 60375 362250 137750
7 137750 60375 422625 77375
8 77375 60375 483000 17000

Cost 450,000
Scrap Value 17000
Useful Life 6 years
Rate 16.70%
YEAR COST DEPRCIATION ACC DEPN NBV
1 450000.0 72166.7 72166.7 377833.3
2 377833.3 72166.7 144333.3 305666.6
3 305666.6 72166.7 216500.0 233500.0
4 233500.0 72166.7 288666.7 161333.3
5 161333.3 72166.7 360833.3 89166.6
6 89166.6 72166.7 433000.0 17000.0