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Depreciation

Depreciation allocates the cost of an asset over its useful life. Straight-line depreciation gives the same depreciation amount each year.

$$D=\frac{C-S}{n}$$

Straight-Line Book Value

A machine costs Php 1,200,000, has a salvage value of Php 200,000, and a life of 10 years. Find the annual depreciation and book value after 4 years.

$$D=\frac{1,200,000-200,000}{10}=100,000$$
$$BV_4=1,200,000-4(100,000)=800,000$$

Final answer: annual depreciation is Php 100,000 and book value after 4 years is Php 800,000.

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