Exercise 8-8
(a) Straight-Line
	Annual Depr	Cost-Salvage value divided by years useful life
				4	0
Year	Computation	Depr Exp	Accum Depr	Net Book Value
			0	6400
1			0	6400
2			0	6400
3			0	6400
4			0	6400
(b) Units of Production
	Annual Depr	Cost-Salvage Value divided by estimated units that will be produced life
					0
		Then, multiply result times actual units produced during the year
Year	Computation	Depr Exp	Accum Depr	Net Book Value
			0	6400
1	0		0	6400
2	0		0	6400
3	0		0	6400
4	0		0	6400
c. Double-Declining Balance Method
	Annual Depr	Book Value * 2 times SL rate
		Year 1 =	3200	(.5 * 6400)
		Year 2 =	1600	(.5 * 3200
		Year 3 =	800	(.5 * 1600)
		Year 4 =	400	(.5 * 800 = 400, but do not exceed salvage value
Year	Computation	Depr Exp	Accum Depr	Net Book Value
			0	6400
1			0	6400
2			0	6400
3			0	6400
4			0	6400