Yr 1 2 3 4 Beg of year BV 350 000 245 000 171 500 120 050 5 84 035 a Yr 1 2 3 4 5 Year 2007 2008 2009 2010 2011 Dep 350 000 x 1 5 x 1 5 105 000 245 000 x 1 5 x 1 5 73 500 171 500 x 1 5 x 1 5 51 450 120 050 x 1 5 x 1 5 36 015 34 035 Dep 105 000 73 500 51 450 36 015 34 035 Cash Accumulated depreciation Loss on equipment sale Equipment b Yr 1 2 3 4 5 Yr 1 2 3 4 5 Dep 300 000 x 5 15 300 000 x 4 15 300 000 x 3 15 300 000 x 2 15 300 000 x 1 15 Year 2007 2008 2009 2010 2011 Dep EOY AD 4 12 x 105 000 35 000 8 12 x 105 500 4 12 x 73 500 129 500 8 12 x 73 500 4 12 x 51 450 195 650 8 12 x 51 450 4 12 x 36 015 241 955 8 12 x 36 015 4 12 x 34 035 2 259 632 50 Rounded to 259 633 70 000 259 633 20 367 350 000 100 000 80 000 60 000 40 000 20 000 300 000 SUMYD Dep 4 12 x 100 000 8 12 x 100 000 4 12 x 80 000 8 12 x 80 000 4 12 x 60 000 8 12 x 60 000 4 12 x 40 000 8 12 x 40 000 4 12 x 20 000 Cash Accumulated Depreciation Equipment Gain on Equipment sale AD EOY 33 333 33 126 666 66 199 999 99 253 333 33 286 667 rounded 120 000 286 667 350 000 56 667