1. The document discusses calculating depreciation using the straight line method, providing an example of calculating depreciation for an asset over 5 years. 2. It purchases an asset for 13,000 with salvage value of 1,000. Using the straight line method, it calculates depreciation each year as 40% of the remaining value. 3. Over 5 years it shows the reducing asset value each year and cumulative depreciation until the asset reaches its salvage value in the final year.

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2013 13,000 40% 5,200 5,200 7,800
2014 7,800 40% 3,120 8,320 4,680
2015 4,680 40% 1,872 10,192 2,808
2016 2,808 40% 1,123 11,315 1,685
2017 1,685 40% (16851000) = 685 12,000 1,000
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