1. Straight line method.
>> Depreciable asset = $ 156000 - $ 13000 = $ 143,000.
>> Depreciation per annum = Depreciable asset / useful life
>> Depreciation per annum = $ 143,000 / 10 = $ 14,300.
>> Depreciation for 2018 = $ 14,300.
>> Depreciation for 2019 = $ 14,300.
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2. Sum of digits method
>> Sum of years = 10 ( 10 +1 ) / 2 = 55.
>> Depreciable asset = $ 156000 - $ 13000 = $ 143,000.
>> Depreciation for 2018 = $ 143,000 * ( 10 / 55 ) = $ 26,000.
>> Depreciation for 2019 = $ 143,000 * ( 9 / 55 )= $ 23,400.
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3 . Double declining balance
>> Depreciation rate = 200 / 10 = 20 %.
>> Depreciation for 2018 = $ 156,000 * 20 % = $ 31,200.
>> Depreciation for 2019 = ( $ 156,000 - $ 31,200 ) * 20 % = $ 24,960.
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4 . 150 % Double declining balance
>> Depreciation rate = 150 / 10 = 15 %.
>> Depreciation for 2018 = $ 156,000 * 15 % = $ 23,400.
>> Depreciation for 2019 = ( $ 156,000 - $ 23,400 ) * 15 % = $ 19,890.
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5. Units of output.
>> Depreciable asset = $ 156000 - $ 13000 = $ 143,000.
>> Depreciation per unit = $ 143,000 / 220,000 = $ 0.65.
>> Depreciation for 2018 = 46,000 * $ 0.65. = $ 29,900.
>> Depreciation for 2019 = 41,000 * $ 0.65. = $ 26,650.
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