Choose Numerator:/Choose Denominator:=Annual DepreciationCost minus salvage/Estimated useful life (years)=Annual Depreciation$306,000/5=$61,200YearAnnual DepreciationxFraction of Year=Depreciation Expense2012$61,200x9/12$45,9002013$61,200x12/12
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Choose Numerator:/Choose Denominator:=Annual DepreciationCost minus salvage/Estimated useful life (years)=Annual Depreciation$306,000/5=$61,200YearAnnual DepreciationxFraction of Year=Depreciation Expense2012$61,200x9/12$45,9002013$61,200x12/12
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