Year of useful life Original cost Residual value Depreciation by benbenzhou

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									Year of useful                 Residual                    Accumulated
               Original cost                Depreciation                  Book value
     life                       value                      depreciation
      0                1300           300
      1                                              200            200        1,100
      2                                              200            400          900
      3                                              200            600          700
      4                                              200            800          500
      5                                              200          1,000          300
SUM-OF-THE-YEARS' DIGITS


Year of useful                 Residual                               Accumulated
               Original cost                Fraction   Depreciation                  Book value
     life                       value                                 depreciation
      0                1300           300      0                  0              0        1,300
      1                                      5/15               333            333          967
      2                                      4/15               267            600          700
      3                                      3/15               200            800          500
      4                                      2/15               133            933          367
      5                                      1/15                67          1,000          300
     15
DOUBLE DECLINING-BALANCE METHOD


Year of useful                 Residual   Beginning       Double                      Accumulated
               Original cost                                           Depreciation
     life                       value     book value   straight line                  depreciation
      0                1000                                                       0              0
      1                                     1,000          40%                  400            400
      2                                      600           40%                  240            640
      3                                      360           40%                  144            784
      4                                      216           40%                   86            870
      5                                      130           40%                   52            922
     15
Book value

     1,000
       600
       360
       216
       130
        78

								
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