{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["5-Year Depreciation","7-Year Depreciation","10-Year Depreciation","15-Year Depreciation"],"not_rendered":{"defined_names":15},"read":"whole","date_system":"1900"}

{"sheet":"5-Year Depreciation","index":0,"n_rows":36,"n_cols":8,"rows_kept":36,"merged":[[15,2,15,3],[15,4,15,5],[15,6,15,7]]}
[]
[null,"[Company Name]"]
[null,"5-Year Depreciation"]
[null,"[Date]"]
[null,"[Property Name being calculated]"]
[]
[null,"Fill out these cells except the gray cell"]
[null,"Cost of property",null,null,{"v":500000,"d":"$500,000"}]
[null,"Recovery period (years)",null,null,5]
[null,"Declining balance type",null,null,{"v":2,"d":"200%"}]
[null,"Declining balance rate",null,null,{"$f":"1/RecoveryPeriod*DeclineType","v":{"v":0.4,"d":"0.40"}}]
[null,"Number of months in first year of service",null,null,6]
[null,"Salvage value",null,null,{"v":50000,"d":"$50,000"}]
[]
[{"$nulls":7},{"$f":"B2&\"  CONFIDENTIAL\"","v":"[Company Name]  CONFIDENTIAL"}]
[null,null,"Straight Line",null,"Sum-of-Years' Digits",null,"Declining Balance"]
[null,"Year","Depreciation per year ","Accumulated depreciation","Depreciation per year ","Accumulated depreciation","Depreciation per year ","Accumulated depreciation"]
[null,1,{"$f":"C32*($E$12/12)","v":{"v":45000,"d":"$45,000.00"}},{"$f":"SUM(C$18:C18)","v":{"v":45000,"d":"$45,000.00"}},{"$f":"D30*($E$12/12)","v":{"v":75000,"d":"$75,000.00"}},{"$f":"SUM(E$18:E18)","v":{"v":75000,"d":"$75,000.00"}},{"$f":"E30","v":{"v":30000,"d":"$30,000.00"}},{"$f":"SUM(G$18:G18)","v":{"v":30000,"d":"$30,000.00"}}]
[null,{"$f":"B18+1","v":2},{"$f":"C31","v":{"v":90000,"d":"$90,000.00"}},{"$f":"SUM(C$18:C19)","v":{"v":135000,"d":"$135,000.00"}},{"$f":"D30*((12-$E$12)/12)+D31*($E$12/12)","v":{"v":135000,"d":"$135,000.00"}},{"$f":"SUM(E$18:E19)","v":{"v":210000,"d":"$210,000.00"}},{"v":168000,"d":"$168,000.00"},{"$f":"SUM(G$18:G19)","v":{"v":198000,"d":"$198,000.00"}}]
[null,{"$f":"B19+1","v":3},{"$f":"C32","v":{"v":90000,"d":"$90,000.00"}},{"$f":"SUM(C$18:C20)","v":{"v":225000,"d":"$225,000.00"}},{"v":105000,"d":"$105,000.00"},{"$f":"SUM(E$18:E20)","v":{"v":315000,"d":"$315,000.00"}},{"v":100800,"d":"$100,800.00"},{"$f":"SUM(G$18:G20)","v":{"v":298800,"d":"$298,800.00"}}]
[null,{"$f":"B20+1","v":4},{"v":90000,"d":"$90,000.00"},{"$f":"SUM(C$18:C21)","v":{"v":315000,"d":"$315,000.00"}},{"v":75000,"d":"$75,000.00"},{"$f":"SUM(E$18:E21)","v":{"v":390000,"d":"$390,000.00"}},{"v":60480,"d":"$60,480.00"},{"$f":"SUM(G$18:G21)","v":{"v":359280,"d":"$359,280.00"}}]
[null,{"$f":"B21+1","v":5},{"v":90000,"d":"$90,000.00"},{"$f":"SUM(C$18:C22)","v":{"v":405000,"d":"$405,000.00"}},{"$f":"D33*((12-$E$12)/12)+D34*($E$12/12)","v":{"v":45000,"d":"$45,000.00"}},{"$f":"SUM(E$18:E22)","v":{"v":435000,"d":"$435,000.00"}},{"v":60480,"d":"$60,480.00"},{"$f":"SUM(G$18:G22)","v":{"v":419760,"d":"$419,760.00"}}]
[null,{"$f":"B22+1","v":6},{"$f":"E8-E13-SUM(C18:C22)","v":{"v":45000,"d":"$45,000.00"}},{"$f":"SUM(C$18:C23)","v":{"v":450000,"d":"$450,000.00"}},{"v":15000,"d":"$15,000.00"},{"$f":"SUM(E$18:E23)","v":{"v":450000,"d":"$450,000.00"}},{"v":30240,"d":"$30,240.00"},{"$f":"SUM(G$18:G23)","v":{"v":450000,"d":"$450,000.00"}}]
[null,"Total",{"$f":"SUBTOTAL(109,$C$18:$C$23)","v":{"v":450000,"d":"$450,000.00"}},null,{"$f":"SUBTOTAL(109,$E$18:$E$23)","v":{"v":450000,"d":"$450,000.00"}},null,{"$f":"SUBTOTAL(109,$G$18:$G$23)","v":{"v":450000,"d":"$450,000.00"}}]
[]
[null,"First, calculate depreciation for full years.  Then prorate between two periods."]
[]
[null,"FULL YEAR DEPRECIATION"]
[null,"Full Year","Straight Line","Sum-of-Years'-Digits","Declining Balance","Remaining Balance","Remaining Life (Months)","Method Used"]
[null,1,{"$f":"($E$8-$E$13)/$E$9","v":{"v":90000,"d":"$90,000.00"}},{"$f":"($E$8-$E$13)*($E$9-B30+1)/($E$9*($E$9+1)/2)","v":{"v":150000,"d":"$150,000.00"}},{"$f":"($E$8-E13)*$E$11*(E10/12)","v":{"v":30000,"d":"$30,000.00"}},{"$f":"$E$8-E13-E30","v":{"v":420000,"d":"$420,000.00"}},{"$f":"(($E$9*12)-E12)","v":54},"DB"]
[null,{"$f":"B30+1","v":2},{"v":90000,"d":"$90,000.00"},{"$f":"($E$8-$E$13)*($E$9-B31+1)/($E$9*($E$9+1)/2)","v":{"v":120000,"d":"$120,000.00"}},{"$f":"IF(H30 = \"DB\", F30*$E$11, F30/G30*12)","v":{"v":168000,"d":"$168,000.00"}},{"$f":"F30-E31","v":{"v":252000,"d":"$252,000.00"}},{"$f":"G30-12","v":42},{"$f":"IF(H30 = \"SL\", \"SL\", IF(F30/G30*12>=F30*$E$11, \"SL\", \"DB\"))","v":"DB"}]
[null,{"$f":"B31+1","v":3},{"v":90000,"d":"$90,000.00"},{"$f":"($E$8-$E$13)*($E$9-B32+1)/($E$9*($E$9+1)/2)","v":{"v":90000,"d":"$90,000.00"}},{"$f":"IF(H31 = \"DB\", F31*$E$11, F31/G31*12)","v":{"v":100800,"d":"$100,800.00"}},{"$f":"F31-E32","v":{"v":151200,"d":"$151,200.00"}},30,{"$f":"IF(H31 = \"SL\", \"SL\", IF(F31/G31*12>=F31*$E$11, \"SL\", \"DB\"))","v":"DB"}]
[null,{"$f":"B32+1","v":4},{"v":90000,"d":"$90,000.00"},{"v":60000,"d":"$60,000.00"},{"v":60480,"d":"$60,480.00"},{"v":90720,"d":"$90,720.00"},18,"SL"]
[null,{"$f":"B33+1","v":5},{"v":90000,"d":"$90,000.00"},{"v":30000,"d":"$30,000.00"},{"v":60480,"d":"$60,480.00"},{"v":30240,"d":"$30,240.00"},6,"SL"]
[null,{"$f":"B34+1","v":6},null,{"$f":"($E$8-$E$13)*($E$9-B35+1)/($E$9*($E$9+1)/2)","v":{"v":0,"d":"$0.00"}},{"$f":"F34","v":{"v":30240,"d":"$30,240.00"}},{"v":0,"d":"$0.00"},null,"SL"]
[null,"Total",{"$f":"SUBTOTAL(109,$C$30:$C$35)","v":{"v":450000,"d":"$450,000.00"}},{"$f":"SUBTOTAL(109,$D$30:$D$35)","v":{"v":450000,"d":"$450,000.00"}},{"$f":"SUBTOTAL(109,$E$30:$E$35)","v":{"v":450000,"d":"$450,000.00"}}]

{"sheet":"7-Year Depreciation","index":1,"n_rows":40,"n_cols":8,"rows_kept":40,"merged":[[15,2,15,3],[15,4,15,5],[15,6,15,7]]}
[]
[null,{"$f":"'5-Year Depreciation'!B2","v":"[Company Name]"}]
[null,"7-Year Depreciation"]
[null,"[Date]"]
[null,{"$f":"'5-Year Depreciation'!B5","v":"[Property Name being calculated]"}]
[]
[null,"Fill out these cells except the gray cell"]
[null,"Cost of property",null,null,{"$f":"'5-Year Depreciation'!PropertyCost","v":{"v":500000,"d":"$500,000"}}]
[null,"Recovery period (years)",null,null,7]
[null,"Declining balance type",null,null,{"$f":"'5-Year Depreciation'!DeclineType","v":{"v":2,"d":"200%"}}]
[null,"Declining balance rate",null,null,{"$f":"1/E9*E10","v":{"v":0.2857142857142857,"d":"0.29"}}]
[null,"Number of months in first year of service",null,null,{"$f":"'5-Year Depreciation'!MonthsInFirstYear","v":6}]
[null,"Salvage value",null,null,{"$f":"'5-Year Depreciation'!SalvageValue","v":{"v":50000,"d":"$50,000"}}]
[]
[{"$nulls":7},{"$f":"B2&\"  CONFIDENTIAL\"","v":"[Company Name]  CONFIDENTIAL"}]
[null,null,"Straight Line",null,"Sum-of-Years' Digits",null,"Declining Balance"]
[null,"Year","Depreciation per year ","Accumulated depreciation","Depreciation per year ","Accumulated depreciation","Depreciation per year ","Accumulated depreciation"]
[null,1,{"$f":"C32*($E$12/12)","v":{"v":32142.85714285714,"d":"$32,142.86"}},{"$f":"SUM(C$18:C18)","v":{"v":32142.85714285714,"d":"$32,142.86"}},{"$f":"D32*($E$12/12)","v":{"v":56250,"d":"$56,250.00"}},{"$f":"SUM(E$18:E18)","v":{"v":56250,"d":"$56,250.00"}},{"$f":"E32","v":{"v":64285.71428571428,"d":"$64,285.71"}},{"$f":"SUM(G$18:G18)","v":{"v":64285.71428571428,"d":"$64,285.71"}}]
[null,{"$f":"B18+1","v":2},{"$f":"C33","v":{"v":64285.71428571428,"d":"$64,285.71"}},{"$f":"SUM(C$18:C19)","v":{"v":96428.57142857142,"d":"$96,428.57"}},{"$f":"D32*((12-$E$12)/12)+D33*($E$12/12)","v":{"v":104464.28571428571,"d":"$104,464.29"}},{"$f":"SUM(E$18:E19)","v":{"v":160714.2857142857,"d":"$160,714.29"}},{"v":110204.08163265306,"d":"$110,204.08"},{"$f":"SUM(G$18:G19)","v":{"v":174489.79591836734,"d":"$174,489.80"}}]
[null,3,{"v":64285.71428571428,"d":"$64,285.71"},{"$f":"SUM(C$18:C20)","v":{"v":160714.2857142857,"d":"$160,714.29"}},{"v":88392.85714285714,"d":"$88,392.86"},{"$f":"SUM(E$18:E20)","v":{"v":249107.14285714284,"d":"$249,107.14"}},{"v":78717.20116618076,"d":"$78,717.20"},{"$f":"SUM(G$18:G20)","v":{"v":253206.99708454811,"d":"$253,207.00"}}]
[null,4,{"v":64285.71428571428,"d":"$64,285.71"},{"$f":"SUM(C$18:C21)","v":{"v":225000,"d":"$225,000.00"}},{"v":72321.42857142857,"d":"$72,321.43"},{"$f":"SUM(E$18:E21)","v":{"v":321428.5714285714,"d":"$321,428.57"}},{"v":56226.57226155768,"d":"$56,226.57"},{"$f":"SUM(G$18:G21)","v":{"v":309433.5693461058,"d":"$309,433.57"}}]
[null,5,{"v":64285.71428571428,"d":"$64,285.71"},{"$f":"SUM(C$18:C22)","v":{"v":289285.71428571426,"d":"$289,285.71"}},{"v":56250,"d":"$56,250.00"},{"$f":"SUM(E$18:E22)","v":{"v":377678.5714285714,"d":"$377,678.57"}},{"v":40161.83732968406,"d":"$40,161.84"},{"$f":"SUM(G$18:G22)","v":{"v":349595.40667578985,"d":"$349,595.41"}}]
[null,6,{"v":64285.71428571428,"d":"$64,285.71"},{"$f":"SUM(C$18:C23)","v":{"v":353571.4285714285,"d":"$353,571.43"}},{"v":40178.57142857143,"d":"$40,178.57"},{"$f":"SUM(E$18:E23)","v":{"v":417857.14285714284,"d":"$417,857.14"}},{"v":40161.83732968406,"d":"$40,161.84"},{"$f":"SUM(G$18:G23)","v":{"v":389757.2440054739,"d":"$389,757.24"}}]
[null,7,{"v":64285.71428571428,"d":"$64,285.71"},{"$f":"SUM(C$18:C24)","v":{"v":417857.1428571428,"d":"$417,857.14"}},{"v":24107.142857142855,"d":"$24,107.14"},{"$f":"SUM(E$18:E24)","v":{"v":441964.2857142857,"d":"$441,964.29"}},{"v":40161.83732968406,"d":"$40,161.84"},{"$f":"SUM(G$18:G24)","v":{"v":429919.081335158,"d":"$429,919.08"}}]
[null,8,{"$f":"E8-E13-SUM(C18:C24)","v":{"v":32142.857142857218,"d":"$32,142.86"}},{"$f":"SUM(C$18:C25)","v":{"v":450000,"d":"$450,000.00"}},{"v":8035.714285714285,"d":"$8,035.71"},{"$f":"SUM(E$18:E25)","v":{"v":449999.99999999994,"d":"$450,000.00"}},{"v":20080.91866484203,"d":"$20,080.92"},{"$f":"SUM(G$18:G25)","v":{"v":450000,"d":"$450,000.00"}}]
[null,"TOTAL",{"$f":"SUM(C18:C25)","v":{"v":450000,"d":"$450,000.00"}},null,{"$f":"SUM(E18:E25)","v":{"v":449999.99999999994,"d":"$450,000.00"}},null,{"$f":"SUM(G18:G25)","v":{"v":450000,"d":"$450,000.00"}}]
[]
[null,"First, calculate depreciation for full years.  Then prorate between two periods."]
[]
[null,"FULL YEAR DEPRECIATION"]
[null,"Full Year","Straight Line","Sum-of-Years'-Digits","Declining Balance","Remaining Balance","Remaining Life (Months)","Method Used"]
[null,1,{"$f":"($E$8-$E$13)/$E$9","v":{"v":64285.71428571428,"d":"$64,285.71"}},{"$f":"($E$8-$E$13)*($E$9-B32+1)/($E$9*($E$9+1)/2)","v":{"v":112500,"d":"$112,500.00"}},{"$f":"($E$8-E13)*$E$11*(E12/12)","v":{"v":64285.71428571428,"d":"$64,285.71"}},{"$f":"$E$8-E13-E32","v":{"v":385714.28571428574,"d":"$385,714.29"}},{"$f":"(($E$9*12)-E12)","v":78},"DB"]
[null,{"$f":"B32+1","v":2},{"v":64285.71428571428,"d":"$64,285.71"},{"v":96428.57142857143,"d":"$96,428.57"},{"$f":"IF(H32 = \"DB\", F32*$E$11, F32/G32*12)","v":{"v":110204.08163265306,"d":"$110,204.08"}},{"$f":"F32-E33","v":{"v":275510.20408163266,"d":"$275,510.20"}},{"$f":"G32-12","v":66},{"$f":"IF(H32 = \"SL\", \"SL\", IF(F32/G32*12>=F32*$E$11, \"SL\", \"DB\"))","v":"DB"}]
[null,3,{"v":64285.71428571428,"d":"$64,285.71"},{"v":80357.14285714286,"d":"$80,357.14"},{"v":78717.20116618076,"d":"$78,717.20"},{"v":196793.00291545189,"d":"$196,793.00"},54,"DB"]
[null,4,{"v":64285.71428571428,"d":"$64,285.71"},{"v":64285.71428571428,"d":"$64,285.71"},{"v":56226.57226155768,"d":"$56,226.57"},{"v":140566.4306538942,"d":"$140,566.43"},42,"DB"]
[null,5,{"v":64285.71428571428,"d":"$64,285.71"},{"v":48214.28571428572,"d":"$48,214.29"},{"v":40161.83732968406,"d":"$40,161.84"},{"v":100404.59332421015,"d":"$100,404.59"},30,"SL"]
[null,6,{"v":64285.71428571428,"d":"$64,285.71"},{"v":32142.85714285714,"d":"$32,142.86"},{"v":40161.83732968406,"d":"$40,161.84"},{"v":60242.75599452609,"d":"$60,242.76"},18,"SL"]
[null,7,{"v":64285.71428571428,"d":"$64,285.71"},{"v":16071.42857142857,"d":"$16,071.43"},{"v":40161.83732968406,"d":"$40,161.84"},{"v":20080.91866484203,"d":"$20,080.92"},6,"SL"]
[null,8,null,{"v":0,"d":"$0.00"},{"$f":"F38","v":{"v":20080.91866484203,"d":"$20,080.92"}},{"v":0,"d":"$0.00"},null,"SL"]
[null,"TOTAL",{"$f":"SUM(C32:C39)","v":{"v":449999.99999999994,"d":"$450,000.00"}},{"$f":"SUM(D32:D39)","v":{"v":450000,"d":"$450,000.00"}},{"$f":"SUM(E32:E39)","v":{"v":450000,"d":"$450,000.00"}}]

{"sheet":"10-Year Depreciation","index":2,"n_rows":46,"n_cols":8,"rows_kept":46,"merged":[[15,2,15,3],[15,4,15,5],[15,6,15,7]]}
[]
[null,{"$f":"'5-Year Depreciation'!B2","v":"[Company Name]"}]
[null,"10-Year Depreciation"]
[null,"[Date]"]
[null,{"$f":"'5-Year Depreciation'!B5","v":"[Property Name being calculated]"}]
[]
[null,"Fill out these cells except the gray cell"]
[null,"Cost of property",null,null,{"$f":"'5-Year Depreciation'!PropertyCost","v":{"v":500000,"d":"$500,000"}}]
[null,"Recovery period (years)",null,null,10]
[null,"Declining balance type",null,null,{"$f":"'5-Year Depreciation'!DeclineType","v":{"v":2,"d":"200%"}}]
[null,"Declining balance rate",null,null,{"$f":"1/E9*E10","v":{"v":0.2,"d":"0.20"}}]
[null,"Number of months in first year of service",null,null,{"$f":"'5-Year Depreciation'!MonthsInFirstYear","v":6}]
[null,"Salvage value",null,null,{"$f":"'5-Year Depreciation'!SalvageValue","v":{"v":50000,"d":"$50,000"}}]
[]
[{"$nulls":7},{"$f":"B2&\"  CONFIDENTIAL\"","v":"[Company Name]  CONFIDENTIAL"}]
[null,null,"Straight Line",null,"Sum-of-Years' Digits",null,"Declining Balance"]
[null,"Year","Depreciation per year ","Accumulated depreciation","Depreciation per year ","Accumulated depreciation","Depreciation per year ","Accumulated depreciation"]
[null,1,{"$f":"C35*($E$12/12)","v":{"v":22500,"d":"$22,500.00"}},{"$f":"SUM(C$18:C18)","v":{"v":22500,"d":"$22,500.00"}},{"$f":"D35*($E$12/12)","v":{"v":40909.09090909091,"d":"$40,909.09"}},{"$f":"SUM(E$18:E18)","v":{"v":40909.09090909091,"d":"$40,909.09"}},{"$f":"E35","v":{"v":45000,"d":"$45,000.00"}},{"$f":"SUM(G$18:G18)","v":{"v":45000,"d":"$45,000.00"}}]
[null,{"$f":"B18+1","v":2},{"$f":"C36","v":{"v":45000,"d":"$45,000.00"}},{"$f":"SUM(C$18:C19)","v":{"v":67500,"d":"$67,500.00"}},{"$f":"D35*((12-$E$12)/12)+D36*($E$12/12)","v":{"v":77727.27272727274,"d":"$77,727.27"}},{"$f":"SUM(E$18:E19)","v":{"v":118636.36363636365,"d":"$118,636.36"}},{"v":81000,"d":"$81,000.00"},{"$f":"SUM(G$18:G19)","v":{"v":126000,"d":"$126,000.00"}}]
[null,3,{"v":45000,"d":"$45,000.00"},{"$f":"SUM(C$18:C20)","v":{"v":112500,"d":"$112,500.00"}},{"v":69545.45454545454,"d":"$69,545.45"},{"$f":"SUM(E$18:E20)","v":{"v":188181.81818181818,"d":"$188,181.82"}},{"v":64800,"d":"$64,800.00"},{"$f":"SUM(G$18:G20)","v":{"v":190800,"d":"$190,800.00"}}]
[null,4,{"v":45000,"d":"$45,000.00"},{"$f":"SUM(C$18:C21)","v":{"v":157500,"d":"$157,500.00"}},{"v":61363.63636363637,"d":"$61,363.64"},{"$f":"SUM(E$18:E21)","v":{"v":249545.45454545453,"d":"$249,545.45"}},{"v":51840,"d":"$51,840.00"},{"$f":"SUM(G$18:G21)","v":{"v":242640,"d":"$242,640.00"}}]
[null,5,{"v":45000,"d":"$45,000.00"},{"$f":"SUM(C$18:C22)","v":{"v":202500,"d":"$202,500.00"}},{"v":53181.81818181818,"d":"$53,181.82"},{"$f":"SUM(E$18:E22)","v":{"v":302727.2727272727,"d":"$302,727.27"}},{"v":41472,"d":"$41,472.00"},{"$f":"SUM(G$18:G22)","v":{"v":284112,"d":"$284,112.00"}}]
[null,6,{"v":45000,"d":"$45,000.00"},{"$f":"SUM(C$18:C23)","v":{"v":247500,"d":"$247,500.00"}},{"v":45000,"d":"$45,000.00"},{"$f":"SUM(E$18:E23)","v":{"v":347727.2727272727,"d":"$347,727.27"}},{"v":33177.6,"d":"$33,177.60"},{"$f":"SUM(G$18:G23)","v":{"v":317289.6,"d":"$317,289.60"}}]
[null,7,{"v":45000,"d":"$45,000.00"},{"$f":"SUM(C$18:C24)","v":{"v":292500,"d":"$292,500.00"}},{"v":36818.18181818182,"d":"$36,818.18"},{"$f":"SUM(E$18:E24)","v":{"v":384545.45454545453,"d":"$384,545.45"}},{"v":29491.199999999997,"d":"$29,491.20"},{"$f":"SUM(G$18:G24)","v":{"v":346780.8,"d":"$346,780.80"}}]
[null,8,{"v":45000,"d":"$45,000.00"},{"$f":"SUM(C$18:C25)","v":{"v":337500,"d":"$337,500.00"}},{"v":28636.363636363636,"d":"$28,636.36"},{"$f":"SUM(E$18:E25)","v":{"v":413181.8181818182,"d":"$413,181.82"}},{"v":29491.199999999997,"d":"$29,491.20"},{"$f":"SUM(G$18:G25)","v":{"v":376272,"d":"$376,272.00"}}]
[null,9,{"v":45000,"d":"$45,000.00"},{"$f":"SUM(C$18:C26)","v":{"v":382500,"d":"$382,500.00"}},{"v":20454.545454545456,"d":"$20,454.55"},{"$f":"SUM(E$18:E26)","v":{"v":433636.36363636365,"d":"$433,636.36"}},{"v":29491.199999999997,"d":"$29,491.20"},{"$f":"SUM(G$18:G26)","v":{"v":405763.2,"d":"$405,763.20"}}]
[null,10,{"v":45000,"d":"$45,000.00"},{"$f":"SUM(C$18:C27)","v":{"v":427500,"d":"$427,500.00"}},{"v":12272.727272727272,"d":"$12,272.73"},{"$f":"SUM(E$18:E27)","v":{"v":445909.09090909094,"d":"$445,909.09"}},{"v":29491.200000000004,"d":"$29,491.20"},{"$f":"SUM(G$18:G27)","v":{"v":435254.4,"d":"$435,254.40"}}]
[null,11,{"$f":"E8-E13-SUM(C18:C27)","v":{"v":22500,"d":"$22,500.00"}},{"$f":"SUM(C$18:C28)","v":{"v":450000,"d":"$450,000.00"}},{"v":4090.909090909091,"d":"$4,090.91"},{"$f":"SUM(E$18:E28)","v":{"v":450000.00000000006,"d":"$450,000.00"}},{"v":14745.599999999999,"d":"$14,745.60"},{"$f":"SUM(G$18:G28)","v":{"v":450000,"d":"$450,000.00"}}]
[null,"TOTAL",{"$f":"SUM(C18:C28)","v":{"v":450000,"d":"$450,000.00"}},null,{"$f":"SUM(E18:E28)","v":{"v":450000.00000000006,"d":"$450,000.00"}},null,{"$f":"SUM(G18:G28)","v":{"v":450000,"d":"$450,000.00"}}]
[]
[null,"First, calculate depreciation for full years.  Then prorate between two periods."]
[]
[null,"FULL YEAR DEPRECIATION"]
[null,"Full Year","Straight Line","Sum-of-Years'-Digits","Declining Balance","Remaining Balance","Remaining Life (Months)","Method Used"]
[null,1,{"$f":"($E$8-$E$13)/$E$9","v":{"v":45000,"d":"$45,000.00"}},{"$f":"($E$8-$E$13)*($E$9-B35+1)/($E$9*($E$9+1)/2)","v":{"v":81818.18181818182,"d":"$81,818.18"}},{"$f":"(($E$8-$E$13)*$E$11)*E12/12","v":{"v":45000,"d":"$45,000.00"}},{"$f":"$E$8-E13-E35","v":{"v":405000,"d":"$405,000.00"}},{"$f":"(($E$9*12)-E12)","v":114},"DB"]
[null,{"$f":"B35+1","v":2},{"v":45000,"d":"$45,000.00"},{"v":73636.36363636363,"d":"$73,636.36"},{"$f":"IF(H36 = \"DB\", F35 * $E$11, F35/G35*12)","v":{"v":81000,"d":"$81,000.00"}},{"$f":"F35-E36","v":{"v":324000,"d":"$324,000.00"}},{"$f":"G35-12","v":102},{"$f":"IF(H35 = \"SL\", \"SL\", IF(F35/G35*12>=F35*$E$11, \"SL\", \"DB\"))","v":"DB"}]
[null,3,{"v":45000,"d":"$45,000.00"},{"v":65454.545454545456,"d":"$65,454.55"},{"v":64800,"d":"$64,800.00"},{"v":259200,"d":"$259,200.00"},90,"DB"]
[null,4,{"v":45000,"d":"$45,000.00"},{"v":57272.72727272727,"d":"$57,272.73"},{"v":51840,"d":"$51,840.00"},{"v":207360,"d":"$207,360.00"},78,"DB"]
[null,5,{"v":45000,"d":"$45,000.00"},{"v":49090.90909090909,"d":"$49,090.91"},{"v":41472,"d":"$41,472.00"},{"v":165888,"d":"$165,888.00"},66,"DB"]
[null,6,{"v":45000,"d":"$45,000.00"},{"v":40909.09090909091,"d":"$40,909.09"},{"v":33177.6,"d":"$33,177.60"},{"v":132710.4,"d":"$132,710.40"},54,"DB"]
[null,7,{"v":45000,"d":"$45,000.00"},{"v":32727.272727272728,"d":"$32,727.27"},{"v":29491.199999999997,"d":"$29,491.20"},{"v":103219.2,"d":"$103,219.20"},42,"SL"]
[null,8,{"v":45000,"d":"$45,000.00"},{"v":24545.454545454544,"d":"$24,545.45"},{"v":29491.199999999997,"d":"$29,491.20"},{"v":73728,"d":"$73,728.00"},30,"SL"]
[null,9,{"v":45000,"d":"$45,000.00"},{"v":16363.636363636364,"d":"$16,363.64"},{"v":29491.199999999997,"d":"$29,491.20"},{"v":44236.8,"d":"$44,236.80"},18,"SL"]
[null,10,{"v":45000,"d":"$45,000.00"},{"v":8181.818181818182,"d":"$8,181.82"},{"v":29491.200000000004,"d":"$29,491.20"},{"v":14745.599999999999,"d":"$14,745.60"},6,"SL"]
[null,11,null,{"v":0,"d":"$0.00"},{"$f":"F44","v":{"v":14745.599999999999,"d":"$14,745.60"}},{"v":0,"d":"$0.00"},null,"SL"]
[null,"TOTAL",{"$f":"SUM(C35:C45)","v":{"v":450000,"d":"$450,000.00"}},{"$f":"SUM(D35:D45)","v":{"v":450000,"d":"$450,000.00"}},{"$f":"SUM(E35:E45)","v":{"v":450000,"d":"$450,000.00"}}]

{"sheet":"15-Year Depreciation","index":3,"n_rows":56,"n_cols":8,"rows_kept":56,"merged":[[15,2,15,3],[15,4,15,5],[15,6,15,7]]}
[]
[null,{"$f":"'5-Year Depreciation'!B2","v":"[Company Name]"}]
[null,"15-Year Depreciation"]
[null,"[Date]"]
[null,{"$f":"'5-Year Depreciation'!B5","v":"[Property Name being calculated]"}]
[]
[null,"Fill out these cells except the gray cell"]
[null,"Cost of property",null,null,{"$f":"'5-Year Depreciation'!PropertyCost","v":{"v":500000,"d":"$500,000"}}]
[null,"Recovery period (years)",null,null,15]
[null,"Declining balance type",null,null,{"$f":"'5-Year Depreciation'!DeclineType","v":{"v":2,"d":"200%"}}]
[null,"Declining balance rate",null,null,{"$f":"1/E9*E10","v":{"v":0.13333333333333333,"d":"0.13"}}]
[null,"Number of months in first year of service",null,null,{"$f":"'5-Year Depreciation'!MonthsInFirstYear","v":6}]
[null,"Salvage value",null,null,{"$f":"'5-Year Depreciation'!SalvageValue","v":{"v":50000,"d":"$50,000"}}]
[]
[{"$nulls":7},{"$f":"B2&\"  CONFIDENTIAL\"","v":"[Company Name]  CONFIDENTIAL"}]
[null,null,"Straight Line",null,"Sum-of-Years' Digits",null,"Declining Balance"]
[null,"Year","Depreciation per year ","Accumulated depreciation","Depreciation per year ","Accumulated depreciation","Depreciation per year ","Accumulated depreciation"]
[null,1,{"$f":"C40*($E$12/12)","v":{"v":15000,"d":"$15,000.00"}},{"$f":"SUM(C$18:C18)","v":{"v":15000,"d":"$15,000.00"}},{"$f":"D40*($E$12/12)","v":{"v":28125,"d":"$28,125.00"}},{"$f":"SUM(E$18:E18)","v":{"v":28125,"d":"$28,125.00"}},{"$f":"E40","v":{"v":30000,"d":"$30,000.00"}},{"$f":"SUM(G$18:G18)","v":{"v":30000,"d":"$30,000.00"}}]
[null,{"$f":"B18+1","v":2},{"$f":"C41","v":{"v":30000,"d":"$30,000.00"}},{"$f":"SUM(C$18:C19)","v":{"v":45000,"d":"$45,000.00"}},{"$f":"D40*((12-$E$12)/12)+D41*($E$12/12)","v":{"v":54375,"d":"$54,375.00"}},{"$f":"SUM(E$18:E19)","v":{"v":82500,"d":"$82,500.00"}},{"v":56000,"d":"$56,000.00"},{"$f":"SUM(G$18:G19)","v":{"v":86000,"d":"$86,000.00"}}]
[null,3,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C20)","v":{"v":75000,"d":"$75,000.00"}},{"v":50625,"d":"$50,625.00"},{"$f":"SUM(E$18:E20)","v":{"v":133125,"d":"$133,125.00"}},{"v":48533.333333333336,"d":"$48,533.33"},{"$f":"SUM(G$18:G20)","v":{"v":134533.33333333334,"d":"$134,533.33"}}]
[null,4,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C21)","v":{"v":105000,"d":"$105,000.00"}},{"v":46875,"d":"$46,875.00"},{"$f":"SUM(E$18:E21)","v":{"v":180000,"d":"$180,000.00"}},{"v":42062.222222222226,"d":"$42,062.22"},{"$f":"SUM(G$18:G21)","v":{"v":176595.55555555556,"d":"$176,595.56"}}]
[null,5,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C22)","v":{"v":135000,"d":"$135,000.00"}},{"v":43125,"d":"$43,125.00"},{"$f":"SUM(E$18:E22)","v":{"v":223125,"d":"$223,125.00"}},{"v":36453.92592592593,"d":"$36,453.93"},{"$f":"SUM(G$18:G22)","v":{"v":213049.4814814815,"d":"$213,049.48"}}]
[null,6,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C23)","v":{"v":165000,"d":"$165,000.00"}},{"v":39375,"d":"$39,375.00"},{"$f":"SUM(E$18:E23)","v":{"v":262500,"d":"$262,500.00"}},{"v":31593.402469135803,"d":"$31,593.40"},{"$f":"SUM(G$18:G23)","v":{"v":244642.88395061728,"d":"$244,642.88"}}]
[null,7,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C24)","v":{"v":195000,"d":"$195,000.00"}},{"v":35625,"d":"$35,625.00"},{"$f":"SUM(E$18:E24)","v":{"v":298125,"d":"$298,125.00"}},{"v":27380.94880658436,"d":"$27,380.95"},{"$f":"SUM(G$18:G24)","v":{"v":272023.8327572016,"d":"$272,023.83"}}]
[null,8,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C25)","v":{"v":225000,"d":"$225,000.00"}},{"v":31875,"d":"$31,875.00"},{"$f":"SUM(E$18:E25)","v":{"v":330000,"d":"$330,000.00"}},{"v":23730.155632373117,"d":"$23,730.16"},{"$f":"SUM(G$18:G25)","v":{"v":295753.98838957475,"d":"$295,753.99"}}]
[null,9,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C26)","v":{"v":255000,"d":"$255,000.00"}},{"v":28125,"d":"$28,125.00"},{"$f":"SUM(E$18:E26)","v":{"v":358125,"d":"$358,125.00"}},{"v":20566.134881390033,"d":"$20,566.13"},{"$f":"SUM(G$18:G26)","v":{"v":316320.1232709648,"d":"$316,320.12"}}]
[null,10,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C27)","v":{"v":285000,"d":"$285,000.00"}},{"v":24375,"d":"$24,375.00"},{"$f":"SUM(E$18:E27)","v":{"v":382500,"d":"$382,500.00"}},{"v":20566.134881390033,"d":"$20,566.13"},{"$f":"SUM(G$18:G27)","v":{"v":336886.2581523548,"d":"$336,886.26"}}]
[null,11,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C28)","v":{"v":315000,"d":"$315,000.00"}},{"v":20625,"d":"$20,625.00"},{"$f":"SUM(E$18:E28)","v":{"v":403125,"d":"$403,125.00"}},{"v":20566.134881390037,"d":"$20,566.13"},{"$f":"SUM(G$18:G28)","v":{"v":357452.3930337448,"d":"$357,452.39"}}]
[null,12,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C29)","v":{"v":345000,"d":"$345,000.00"}},{"v":16875,"d":"$16,875.00"},{"$f":"SUM(E$18:E29)","v":{"v":420000,"d":"$420,000.00"}},{"v":20566.134881390037,"d":"$20,566.13"},{"$f":"SUM(G$18:G29)","v":{"v":378018.52791513485,"d":"$378,018.53"}}]
[null,13,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C30)","v":{"v":375000,"d":"$375,000.00"}},{"v":13125,"d":"$13,125.00"},{"$f":"SUM(E$18:E30)","v":{"v":433125,"d":"$433,125.00"}},{"v":20566.134881390033,"d":"$20,566.13"},{"$f":"SUM(G$18:G30)","v":{"v":398584.6627965249,"d":"$398,584.66"}}]
[null,14,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C31)","v":{"v":405000,"d":"$405,000.00"}},{"v":9375,"d":"$9,375.00"},{"$f":"SUM(E$18:E31)","v":{"v":442500,"d":"$442,500.00"}},{"v":20566.134881390033,"d":"$20,566.13"},{"$f":"SUM(G$18:G31)","v":{"v":419150.7976779149,"d":"$419,150.80"}}]
[null,15,{"v":30000,"d":"$30,000.00"},{"$f":"SUM(C$18:C32)","v":{"v":435000,"d":"$435,000.00"}},{"v":5625,"d":"$5,625.00"},{"$f":"SUM(E$18:E32)","v":{"v":448125,"d":"$448,125.00"}},{"v":20566.134881390037,"d":"$20,566.13"},{"$f":"SUM(G$18:G32)","v":{"v":439716.9325593049,"d":"$439,716.93"}}]
[null,16,{"$f":"E8-E13-SUM(C18:C32)","v":{"v":15000,"d":"$15,000.00"}},{"$f":"SUM(C$18:C33)","v":{"v":450000,"d":"$450,000.00"}},{"v":1875,"d":"$1,875.00"},{"$f":"SUM(E$18:E33)","v":{"v":450000,"d":"$450,000.00"}},{"v":10283.067440695017,"d":"$10,283.07"},{"$f":"SUM(G$18:G33)","v":{"v":449999.99999999994,"d":"$450,000.00"}}]
[null,"TOTAL",{"$f":"SUM(C18:C33)","v":{"v":450000,"d":"$450,000.00"}},null,{"$f":"SUM(E18:E33)","v":{"v":450000,"d":"$450,000.00"}},null,{"$f":"SUM(G18:G33)","v":{"v":449999.99999999994,"d":"$450,000.00"}}]
[]
[null,"First, calculate depreciation for full years.  Then prorate between two periods."]
[]
[null,"FULL YEAR DEPRECIATION"]
[null,"Full Year","Straight Line","Sum-of-Years'-Digits","Declining Balance","Remaining Balance","Remaining Life (Months)","Method Used"]
[null,1,{"$f":"($E$8-$E$13)/$E$9","v":{"v":30000,"d":"$30,000.00"}},{"$f":"($E$8-$E$13)*($E$9-B40+1)/($E$9*($E$9+1)/2)","v":{"v":56250,"d":"$56,250.00"}},{"$f":"(($E$8-E13)*$E$11) * E12/12","v":{"v":30000,"d":"$30,000.00"}},{"$f":"$E$8-E13-E40","v":{"v":420000,"d":"$420,000.00"}},{"$f":"(($E$9*12)-E12)","v":174},"DB"]
[null,{"$f":"B40+1","v":2},{"v":30000,"d":"$30,000.00"},{"v":52500,"d":"$52,500.00"},{"$f":"IF(H41=\"DB\", F40*$E$11, F40/G40*12)","v":{"v":56000,"d":"$56,000.00"}},{"$f":"F40-E41","v":{"v":364000,"d":"$364,000.00"}},{"$f":"G40-12","v":162},{"$f":"IF(H40 = \"SL\", \"SL\", IF(F40/G40*12>=F40*$E$11, \"SL\", \"DB\"))","v":"DB"}]
[null,3,{"v":30000,"d":"$30,000.00"},{"v":48750,"d":"$48,750.00"},{"v":48533.333333333336,"d":"$48,533.33"},{"v":315466.6666666667,"d":"$315,466.67"},150,"DB"]
[null,4,{"v":30000,"d":"$30,000.00"},{"v":45000,"d":"$45,000.00"},{"v":42062.222222222226,"d":"$42,062.22"},{"v":273404.44444444444,"d":"$273,404.44"},138,"DB"]
[null,5,{"v":30000,"d":"$30,000.00"},{"v":41250,"d":"$41,250.00"},{"v":36453.92592592593,"d":"$36,453.93"},{"v":236950.5185185185,"d":"$236,950.52"},126,"DB"]
[null,6,{"v":30000,"d":"$30,000.00"},{"v":37500,"d":"$37,500.00"},{"v":31593.402469135803,"d":"$31,593.40"},{"v":205357.11604938272,"d":"$205,357.12"},114,"DB"]
[null,7,{"v":30000,"d":"$30,000.00"},{"v":33750,"d":"$33,750.00"},{"v":27380.94880658436,"d":"$27,380.95"},{"v":177976.16724279837,"d":"$177,976.17"},102,"DB"]
[null,8,{"v":30000,"d":"$30,000.00"},{"v":30000,"d":"$30,000.00"},{"v":23730.155632373117,"d":"$23,730.16"},{"v":154246.01161042525,"d":"$154,246.01"},90,"DB"]
[null,9,{"v":30000,"d":"$30,000.00"},{"v":26250,"d":"$26,250.00"},{"v":20566.134881390033,"d":"$20,566.13"},{"v":133679.87672903523,"d":"$133,679.88"},78,"SL"]
[null,10,{"v":30000,"d":"$30,000.00"},{"v":22500,"d":"$22,500.00"},{"v":20566.134881390033,"d":"$20,566.13"},{"v":113113.7418476452,"d":"$113,113.74"},66,"SL"]
[null,11,{"v":30000,"d":"$30,000.00"},{"v":18750,"d":"$18,750.00"},{"v":20566.134881390037,"d":"$20,566.13"},{"v":92547.60696625516,"d":"$92,547.61"},54,"SL"]
[null,12,{"v":30000,"d":"$30,000.00"},{"v":15000,"d":"$15,000.00"},{"v":20566.134881390037,"d":"$20,566.13"},{"v":71981.47208486512,"d":"$71,981.47"},42,"SL"]
[null,13,{"v":30000,"d":"$30,000.00"},{"v":11250,"d":"$11,250.00"},{"v":20566.134881390033,"d":"$20,566.13"},{"v":51415.33720347509,"d":"$51,415.34"},30,"SL"]
[null,14,{"v":30000,"d":"$30,000.00"},{"v":7500,"d":"$7,500.00"},{"v":20566.134881390033,"d":"$20,566.13"},{"v":30849.202322085053,"d":"$30,849.20"},18,"SL"]
[null,15,{"v":30000,"d":"$30,000.00"},{"v":3750,"d":"$3,750.00"},{"v":20566.134881390037,"d":"$20,566.13"},{"v":10283.067440695017,"d":"$10,283.07"},6,"SL"]
[null,16,null,{"v":0,"d":"$0.00"},{"$f":"F54","v":{"v":10283.067440695017,"d":"$10,283.07"}},{"v":0,"d":"$0.00"},null,"SL"]
[null,"TOTAL",{"$f":"SUM(C40:C55)","v":{"v":450000,"d":"$450,000.00"}},{"$f":"SUM(D40:D55)","v":{"v":450000,"d":"$450,000.00"}},{"$f":"SUM(E40:E55)","v":{"v":449999.99999999994,"d":"$450,000.00"}}]