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					Straight Line Depreciation
                      100,000   Initial Cost                            200% Factor
                       10,000   Salvage Value
                            6   Useful Life
Period                          Annual Depreciation Cumulative Depreciation EOY Book Value
                            1                $15,000.00           $15,000.00        $85,000.00
                            2                $15,000.00           $30,000.00        $70,000.00
                            3                $15,000.00           $45,000.00        $55,000.00
                            4                $15,000.00           $60,000.00        $40,000.00
                            5                $15,000.00           $75,000.00        $25,000.00
                            6                $15,000.00           $90,000.00        $10,000.00

Sum Of Years Depreciation
Period                          Annual Depreciation Cumulative Depreciation EOY Book Value
                            1             $25,714.29              $25,714.29     $74,285.71
                            2             $21,428.57              $47,142.86     $52,857.14
                            3             $17,142.86              $64,285.71     $35,714.29
                            4             $12,857.14              $77,142.86     $22,857.14
                            5              $8,571.43              $85,714.29     $14,285.71
                            6              $4,285.71              $90,000.00     $10,000.00


MACRS                           Office Equipment is seven-year class property
Period                          Annual Depreciation Cumulative Depreciation EOY Book Value
                            1               $16,666.67                   $16,666.67 $83,333.33
                            2               $27,777.78                   $44,444.44 $55,555.56
                            3               $18,518.52                   $62,962.96 $37,037.04
                            4               $12,345.68                   $75,308.64 $24,691.36
                            5                $9,876.54                   $85,185.19 $14,814.81
                            6                $9,876.54                   $95,061.73  $4,938.27
                            7                $4,938.27                  $100,000.00      $0.00
Straight Line Depreciation
                      100,000   Initial Cost                            200% Factor
                       20,000   Salvage Value
                            5   Useful Life
Period                          Annual Depreciation Cumulative Depreciation EOY Book Value
                            1                $16,000.00           $16,000.00        $84,000.00
                            2                $16,000.00           $32,000.00        $68,000.00
                            3                $16,000.00           $48,000.00        $52,000.00
                            4                $16,000.00           $64,000.00        $36,000.00
                            5                $16,000.00           $80,000.00        $20,000.00

Sum Of Years Depreciation
Period                          Annual Depreciation Cumulative Depreciation EOY Book Value
                            1             $26,666.67              $26,666.67     $73,333.33
                            2             $21,333.33              $48,000.00     $52,000.00
                            3             $16,000.00              $64,000.00     $36,000.00
                            4             $10,666.67              $74,666.67     $25,333.33
                            5              $5,333.33              $80,000.00     $20,000.00


MACRS                           Ground moving Equipment is five-year class property
Period                          Annual Depreciation Cumulative Depreciation EOY Book Value
                            1             $20,000.00                   $20,000.00   $80,000.00
                            2             $32,000.00                   $52,000.00   $48,000.00
                            3             $19,200.00                   $71,200.00   $28,800.00
                            4             $11,520.00                   $82,720.00   $17,280.00
                            5             $11,520.00                   $94,240.00    $5,760.00

MACRS is the preferable method since will have the highest sum of depreciation.

				
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posted:12/30/2011
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