Finance and Accumulated Depreciation

8-3

Cost (to Be Depreciated) Depreciation Expense per Year* Accumulated Depreciation (Reserve for Depreciation) Net Remaining Undepreciated Cost (Net Book Value)

$285,000.00

Year 1 $40,714.29 $40,714.29 $244,285.71

Year 2 $40,714.29 $81,428.58 $203,571.42

Year 3 $40,714.29 $122,142.87 $162,857.14

Year 4 $40,714.29 $162,857.16 $122,142.85

Year 5 $40,714.29 $203,571.45 $81,428.57

Year 6 $40,714.29 $244,285.74 $40,714.28

Year 7 $40,714.29 $285,000.03 $(0.00)

Cost (to Be Depreciated) Depreciation Expense per Year* Accumulated Depreciation (Reserve for Depreciation) Net Remaining Undepreciated Cost (Net Book Value)

720000

Year 1 $102,857.14 102,857.14 $617,142.86

Year 2 $102,857.14 205,714.29 $514,285.71

Year 3 $102,857.14 308,571.43 $411,428.57

Year 4 $102,857.14 411,428.57 $308,571.43

Year 5 $102,857.14 514,285.71 $205,714.29

Year 6 $102,857.14 617,142.86 $102,857.14

Year 7 $102,857.14 720,000.00 $-

Cost (to Be Depreciated) Carry-forward Book Value (for Computation) Double Declining Balance Factor Annual Depreciation Expense Accumulated Depreciation (Reserve for Depreciation) Net Remaining Undepreciated Cost (Net Book Value)

285000

Year 1 $285,000.00 $0.28 $79,800.00 $79,800.00 $205,200.00 40714.28571 0.142857143

Year 2 $202,350.00 $0.28 $56,658.00 $136,458.00 $148,542.00

Year 3 $148,542.00 $0.28 $41,591.76 $178,049.76 $106,950.24

Year 4 $106,950.24 $0.28 $29,946.07 $207,995.83 $77,004.17 $25,668.06

Year 5 $77,004.17 S/L $25,668.06 $233,663.88 $51,336.12

Year 6 $51,336.12 S/L $25,668.06 $259,331.94 $25,668.06

Year 7 $25,668.06 S/L $25,668.06 $285,000.00 $-...