{"text_format":"1","workbook":"xls","n_sheets":4,"sheets":["5-Year Depreciation","7-Year Depreciation","10-Year Depreciation","15-Year Depreciation"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"5-Year Depreciation","index":0,"n_rows":59,"n_cols":9,"rows_kept":59,"cut":false,"hidden":false,"merged":[[50,0,50,4],[13,1,13,2],[13,3,13,4],[13,5,13,6]],"flags":["formulas_cached_only"]}
["[Company Name]"]
["Depreciation Methods Comparison"]
["[Date]"]
[]
["Gray cells are calculated for you. You do not need to enter anything in them."]
["Cost of property",null,null,500000]
["Recovery period (years)",null,null,5]
["Declining balance type",null,null,2]
["Declining balance rate",null,null,0.4]
["Number of months in first year of service",null,null,6]
["Salvage value",null,null,50000]
[]
[null,null,null,null,null,null,"[Company Name]  CONFIDENTIAL"]
["Year","Straight Line",null,"Sum-of-Years' Digits",null,"Declining Balance"]
[null,"Depreciation\nper year ","Accumulated depreciation ","Depreciation\nper year ","Accumulated depreciation ","Depreciation\nper year ","Accumulated depreciation "]
[1,45000,45000,75000,75000,90000,90000]
[2,90000,135000,135000,210000,144000,234000]
[3,90000,225000,105000,315000,86400,320400]
[4,90000,315000,75000,390000,51840,372240]
[5,90000,405000,45000,435000,51840,424080]
[6,45000,450000,15000,450000,25920,450000]
["TOTAL",450000,null,450000,null,450000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["First, calculate depreciation for full years.  Then prorate between two periods."]
[]
["FULL YEAR DEPRECIATION"]
["Full Year","Straight Line",null,"Sum-of-Years'-Digits",null,"Declining Balance","Remaining Balance","Remaining Life (Months)","Method Used"]
[1,90000,null,150000,null,90000,360000,54,"DB"]
[2,90000,null,120000,null,144000,216000,42,"DB"]
[3,90000,null,90000,null,86400,129600,30,"DB"]
[4,90000,null,60000,null,51840,77760,18,"SL"]
[5,90000,null,30000,null,51840,25920,6,"SL"]
[6,0,null,0,null,25920,0,null,"SL"]
["TOTAL",450000,null,450000,null,450000]

{"sheet":"7-Year Depreciation","index":1,"n_rows":59,"n_cols":9,"rows_kept":59,"cut":false,"hidden":false,"merged":[[13,1,13,2],[13,3,13,4],[13,5,13,6],[48,0,48,4]],"flags":["formulas_cached_only"]}
["[Company Name]"]
["Depreciation Methods Comparison"]
["[Date]"]
[]
["Gray cells are calculated for you. You do not need to enter anything in them."]
["Cost of property",null,null,500000]
["Recovery period (years)",null,null,7]
["Declining balance type",null,null,2]
["Declining balance rate",null,null,0.2857142857142857]
["Number of months in first year of service",null,null,6]
["Salvage value",null,null,50000]
[]
[null,null,null,null,null,null,"[Company Name]  CONFIDENTIAL"]
["Year","Straight Line",null,"Sum-of-Years' Digits",null,"Declining Balance"]
[null,"Depreciation\nper year ","Accumulated depreciation ","Depreciation\nper year ","Accumulated depreciation ","Depreciation\nper year ","Accumulated depreciation "]
[1,32142.85714285714,32142.85714285714,56250,56250,64285.71428571428,64285.71428571428]
[2,64285.71428571428,96428.57142857142,104464.28571428571,160714.2857142857,110204.08163265306,174489.79591836734]
[3,64285.71428571428,160714.2857142857,88392.85714285714,249107.14285714284,78717.20116618076,253206.99708454811]
[4,64285.71428571428,225000,72321.42857142857,321428.5714285714,56226.57226155768,309433.5693461058]
[5,64285.71428571428,289285.71428571426,56250,377678.5714285714,40161.83732968406,349595.40667578985]
[6,64285.71428571428,353571.4285714285,40178.57142857143,417857.14285714284,40161.83732968406,389757.2440054739]
[7,64285.71428571428,417857.1428571428,24107.142857142855,441964.2857142857,40161.83732968406,429919.081335158]
[8,32142.857142857218,450000,8035.714285714285,449999.99999999994,20080.91866484203,450000]
["TOTAL",450000,null,449999.99999999994,null,450000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["First, calculate depreciation for full years.  Then prorate between two periods."]
[]
["FULL YEAR DEPRECIATION"]
["Full Year","Straight Line",null,"Sum-of-Years'-Digits",null,"Declining Balance*","Remaining Balance","Remaining Life (Months)","Method Used"]
[1,64285.71428571428,null,112500,null,64285.71428571428,385714.28571428574,78,"DB"]
[2,64285.71428571428,null,96428.57142857143,null,110204.08163265306,275510.20408163266,66,"DB"]
[3,64285.71428571428,null,80357.14285714286,null,78717.20116618076,196793.00291545189,54,"DB"]
[4,64285.71428571428,null,64285.71428571428,null,56226.57226155768,140566.4306538942,42,"DB"]
[5,64285.71428571428,null,48214.28571428572,null,40161.83732968406,100404.59332421015,30,"SL"]
[6,64285.71428571428,null,32142.85714285714,null,40161.83732968406,60242.75599452609,18,"SL"]
[7,64285.71428571428,null,16071.42857142857,null,40161.83732968406,20080.91866484203,6,"SL"]
[8,null,null,0,null,20080.91866484203,0,null,"SL"]
["TOTAL",449999.99999999994,null,450000,null,450000]

{"sheet":"10-Year Depreciation","index":2,"n_rows":68,"n_cols":9,"rows_kept":68,"cut":false,"hidden":false,"merged":[[13,1,13,2],[13,3,13,4],[13,5,13,6],[54,0,54,4]],"flags":["formulas_cached_only"]}
["[Company Name]"]
["Depreciation Methods Comparison"]
["[Date]"]
[]
["Gray cells are calculated for you. You do not need to enter anything in them."]
["Cost of property",null,null,500000]
["Recovery period (years)",null,null,10]
["Declining balance type",null,null,2]
["Declining balance rate",null,null,0.2]
["Number of months in first year of service",null,null,6]
["Salvage value",null,null,50000]
[]
[null,null,null,null,null,null,"[Company Name]  CONFIDENTIAL"]
["Year","Straight Line",null,"Sum-of-Years' Digits",null,"Declining Balance"]
[null,"Depreciation\nper year ","Accumulated depreciation ","Depreciation\nper year ","Accumulated depreciation ","Depreciation\nper year ","Accumulated depreciation "]
[1,22500,22500,40909.09090909091,40909.09090909091,45000,45000]
[2,45000,67500,77727.27272727274,118636.36363636365,81000,126000]
[3,45000,112500,69545.45454545454,188181.81818181818,64800,190800]
[4,45000,157500,61363.63636363637,249545.45454545453,51840,242640]
[5,45000,202500,53181.81818181818,302727.2727272727,41472,284112]
[6,45000,247500,45000,347727.2727272727,33177.6,317289.6]
[7,45000,292500,36818.18181818182,384545.45454545453,29491.199999999997,346780.8]
[8,45000,337500,28636.363636363636,413181.8181818182,29491.199999999997,376272]
[9,45000,382500,20454.545454545456,433636.36363636365,29491.199999999997,405763.2]
[10,45000,427500,12272.727272727272,445909.09090909094,29491.200000000004,435254.4]
[11,22500,450000,4090.909090909091,450000.00000000006,14745.599999999999,450000]
["TOTAL",450000,null,450000.00000000006,null,450000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["First, calculate depreciation for full years.  Then prorate between two periods."]
[]
["FULL YEAR DEPRECIATION"]
["Full Year","Straight Line",null,"Sum-of-Years'-Digits",null,"Declining Balance*","Remaining Balance","Remaining Life (Months)","Method Used"]
[1,45000,null,81818.18181818182,null,45000,405000,114,"DB"]
[2,45000,null,73636.36363636363,null,81000,324000,102,"DB"]
[3,45000,null,65454.545454545456,null,64800,259200,90,"DB"]
[4,45000,null,57272.72727272727,null,51840,207360,78,"DB"]
[5,45000,null,49090.90909090909,null,41472,165888,66,"DB"]
[6,45000,null,40909.09090909091,null,33177.6,132710.4,54,"DB"]
[7,45000,null,32727.272727272728,null,29491.199999999997,103219.2,42,"SL"]
[8,45000,null,24545.454545454544,null,29491.199999999997,73728,30,"SL"]
[9,45000,null,16363.636363636364,null,29491.199999999997,44236.8,18,"SL"]
[10,45000,null,8181.818181818182,null,29491.200000000004,14745.599999999999,6,"SL"]
[11,null,null,0,null,14745.599999999999,0,null,"SL"]
["TOTAL",450000,null,450000,null,450000]

{"sheet":"15-Year Depreciation","index":3,"n_rows":57,"n_cols":9,"rows_kept":57,"cut":false,"hidden":false,"merged":[[13,1,13,2],[13,3,13,4],[13,5,13,6],[38,0,38,4]],"flags":["formulas_cached_only"]}
["[Company Name]"]
["Depreciation Methods Comparison"]
["[Date]"]
[]
["Gray cells are calculated for you. You do not need to enter anything in them."]
["Cost of property",null,null,500000]
["Recovery period (years)",null,null,15]
["Declining balance type",null,null,2]
["Declining balance rate",null,null,0.13333333333333333]
["Number of months in first year of service",null,null,6]
["Salvage value",null,null,50000]
[]
[null,null,null,null,null,null,"[Company Name]  CONFIDENTIAL"]
["Year","Straight Line",null,"Sum-of-Years' Digits",null,"Declining Balance"]
[null,"Depreciation\nper year ","Accumulated depreciation ","Depreciation\nper year ","Accumulated depreciation ","Depreciation\nper year ","Accumulated depreciation "]
[1,15000,15000,28125,28125,30000,30000]
[2,30000,45000,54375,82500,56000,86000]
[3,30000,75000,50625,133125,48533.333333333336,134533.33333333334]
[4,30000,105000,46875,180000,42062.222222222226,176595.55555555556]
[5,30000,135000,43125,223125,36453.92592592593,213049.4814814815]
[6,30000,165000,39375,262500,31593.402469135803,244642.88395061728]
[7,30000,195000,35625,298125,27380.94880658436,272023.8327572016]
[8,30000,225000,31875,330000,23730.155632373117,295753.98838957475]
[9,30000,255000,28125,358125,20566.134881390033,316320.1232709648]
[10,30000,285000,24375,382500,20566.134881390033,336886.2581523548]
[11,30000,315000,20625,403125,20566.134881390037,357452.3930337448]
[12,30000,345000,16875,420000,20566.134881390037,378018.52791513485]
[13,30000,375000,13125,433125,20566.134881390033,398584.6627965249]
[14,30000,405000,9375,442500,20566.134881390033,419150.7976779149]
[15,30000,435000,5625,448125,20566.134881390037,439716.9325593049]
[16,15000,450000,1875,450000,10283.067440695017,449999.99999999994]
["TOTAL",450000,null,450000,null,449999.99999999994]
[]
[]
[]
[]
["First, calculate depreciation for full years.  Then prorate between two periods."]
[]
["FULL YEAR DEPRECIATION"]
["Full Year","Straight Line",null,"Sum-of-Years'-Digits",null,"Declining Balance*","Remaining Balance","Remaining Life (Months)","Method Used"]
[1,30000,null,56250,null,30000,420000,174,"DB"]
[2,30000,null,52500,null,56000,364000,162,"DB"]
[3,30000,null,48750,null,48533.333333333336,315466.6666666667,150,"DB"]
[4,30000,null,45000,null,42062.222222222226,273404.44444444444,138,"DB"]
[5,30000,null,41250,null,36453.92592592593,236950.5185185185,126,"DB"]
[6,30000,null,37500,null,31593.402469135803,205357.11604938272,114,"DB"]
[7,30000,null,33750,null,27380.94880658436,177976.16724279837,102,"DB"]
[8,30000,null,30000,null,23730.155632373117,154246.01161042525,90,"DB"]
[9,30000,null,26250,null,20566.134881390033,133679.87672903523,78,"SL"]
[10,30000,null,22500,null,20566.134881390033,113113.7418476452,66,"SL"]
[11,30000,null,18750,null,20566.134881390037,92547.60696625516,54,"SL"]
[12,30000,null,15000,null,20566.134881390037,71981.47208486512,42,"SL"]
[13,30000,null,11250,null,20566.134881390033,51415.33720347509,30,"SL"]
[14,30000,null,7500,null,20566.134881390033,30849.202322085053,18,"SL"]
[15,30000,null,3750,null,20566.134881390037,10283.067440695017,6,"SL"]
[16,null,null,0,null,10283.067440695017,0,null,"SL"]
["TOTAL",450000,null,450000,null,449999.99999999994]