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On September 1, 2013, your company buys a $60,000 piece of equipment that it expects to use for 5 years. At the end of its useful life the company expects to sell the equipment for $3000. The company expects to produce a total of 300,000 units. During 2013 the equipment produced 15,000 units and during 2014 it produced 70,000 units.

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Straight Line 2013, 2014
Declining Balance 2013, 2014
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