Purchased 1 jan 2010 (Full Year)

Straight Line
Depreciation Base 150,000 - 24,000
= = 25,200
Useful Life 5
Book Value Depreciation Acc. Book Value
Year
(Beg.) Expense Depreciation (End)
2010 150,000 25,200 25,200 124,800
2011 124,800 25,200 50,400 99,600
2012 99,600 25,200 75,600 74,400
2013 74,400 25,200 100,800 49,200
2014 49,200 25,200 126,000 24,000

Unit of Activity
Depreciation Base 150,000 - 24,000
= = 6
Useful Life 21,000

Book Value Depreciation Acc. Book Value

Year Hours
(Beg.) Expense Depreciation (End)
2010 1,500 150,000 9,000 9,000 141,000
2011 4,000 141,000 24,000 33,000 117,000
2012 7,000 117,000 42,000 75,000 75,000
2013 6,000 75,000 36,000 111,000 39,000
2014 2,500 39,000 15,000 126,000 24,000
21,000

Declining Method
1
Rate = x 2= 40%
5

Book Value Depreciation Acc. Book Value

Year Rate
(Beg.) Expense Depreciation (End)
2010 40% 150,000 60,000 60,000 90,000
2011 40% 90,000 36,000 96,000 54,000
2012 40% 54,000 21,600 117,600 32,400
2013 40% 32,400 8,400 126,000 24,000
2014 40% 24,000 - 126,000 24,000

Sum of the year

Denominator
1+2+3+4+5= 15
(n(n+1))/2 = (5(5+1))/2= 15
Depreciation base = 126,000
Book Value Depreciation Acc. Book Value
Year Dep. Fraction
(Beg.) Expense Depreciation (End)
2010 150,000 5/15 42,000 42,000 108,000
2011 108,000 4/15 33,600 75,600 74,400
2012 74,400 3/15 25,200 100,800 49,200
2013 49,200 2/15 16,800 117,600 32,400
2014 32,400 1/15 8,400 126,000 24,000
Purchased 1 August 2010 (Partial Year)

Straight Line
Depreciation Base 150,000 - 24,000
= = 25,200
Useful Life 5
Book Value Depreciation Current Year Acc. Book Value
Year Partial Year
(Beg.) Expense Dep. Expense Depreciation (End)
2010 150,000 25,200 5/12 10,500 10,500 139,500
2011 139,500 25,200 25,200 35,700 114,300
2012 114,300 25,200 25,200 60,900 89,100
2013 89,100 25,200 25,200 86,100 63,900
2014 63,900 25,200 25,200 111,300 38,700
2015 38,700 25,200 7/12 14,700 136,500 24,000

Unit of Activity
Depreciation Base 150,000 - 24,000
= = 6
Useful Life 21,000

Book Value Depreciation Acc. Book Value

Year Hours
(Beg.) Expense Depreciation (End)
2010 800 150,000 4,800 4,800 145,200
2011 4,000 145,200 24,000 28,800 121,200
2012 7,000 121,200 42,000 70,800 79,200
2013 6,000 79,200 36,000 106,800 43,200
2014 2,500 43,200 15,000 121,800 28,200
2015 700 28,200 4,200 126,000 24,000
21,000

Declining Method
1
Rate = x 2= 40%
5

Book Value Depreciation Current Year Acc. Book Value

Year Rate Partial Year
(Beg.) Expense Dep. Expense Depreciation (End)
2010 40% 150,000 60,000 5/12 25,000 25,000 125,000
2011 40% 125,000 50,000 50,000 75,000 75,000
2012 40% 75,000 30,000 30,000 105,000 45,000
2013 40% 45,000 18,000 18,000 123,000 27,000
2014 40% 27,000 3,000 3,000 126,000 24,000
2015 40% 24,000 - 7/12 - 126,000 24,000
Sum of the year
Denominator
1+2+3+4+5= 15
(n(n+1))/2 = (5(5+1))/2= 15
Depreciation base = 126,000
Book Value Depreciation Current Year Acc. Book Value
Year Dep. Fraction Partial Year
(Beg.) Expense Dep. Expense Depreciation (End)
2010 150,000 5/15 42,000 5/12 17,500 17,500 132,500
2011 132,500 4/15 33,600 38,500 56,000 94,000
2012 94,000 3/15 25,200 30,100 86,100 63,900
2013 63,900 2/15 16,800 21,700 107,800 42,200
2014 42,200 1/15 8,400 13,300 121,100 28,900
2015 28,900 0/15 8,400 7/12 4,900 126,000 24,000

2010 2011 2012 2013 2014 2015

42,000 17,500 24,500 42,000
33,600 14,000 19,600 33,600
25,200 10,500 14,700 25,200
16,800 7,000 9,800 16,800
8,400 3,500 4,900 8,400
17,500 38,500 30,100 21,700 13,300 4,900