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| Exhibit 4. Accumulated depreciation method | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Original cost minus salvage value | $45,000 – $5,000 = $40,000 | ||||||||||||
| Accumulated depreciation at the end of year 6 | $30,000 | ||||||||||||
| Net Book value calculation | $40,000 – $30,000 = $10,000 | ||||||||||||
