Asset Horse Trailer Date Depreciable Base

Purchase Date 10/1/2017 10/1/2017

Depreciation Method Straight-line 12/31/2017 $ 52,000.00
Years 8 12/31/2018 $ 50,375.00
Purchase Price $64,000.00 12/31/2019 $ 43,875.00
Salvage Value $12,000.00 12/31/2020 $ 37,375.00
Beginning Deprecitation Base $52,000.00 12/31/2021 $ 30,875.00
Acceleration Factor 12/31/2022 $ 24,375.00
Annual Straight Line Deprec. $6,500.00 12/31/2023 $ 17,875.00
12/31/2024 $ 11,375.00
10/1/2024 $ 4,875.00

Asset Horse Trailer Date Depreciable Base

Purchase Date 10/1/2017 10/1/2017
Depreciation Method Declining Balance 12/31/2017 $ 52,000.00
Years 8 12/31/2018 $ 49,000.00
Purchase Price $64,000.00 12/31/2019 $ 37,562.50
Salvage Value $12,000.00 12/31/2020 $ 28,269.53
Beginning Deprecitation Base $52,000.00 12/31/2021 $ 20,718.99
Acceleration Factor 1.5 12/31/2022 $ 14,584.18
12/31/2023 $ 9,599.65
12/31/2024 $ 5,549.71
10/1/2024 $ 2,259.14

Asset Horse Trailer Date Depreciable Base

Purchase Date 10/1/2017 10/1/2017
Depreciation Method Declining Balance 12/31/2017 $ 64,000.00
Years 9 12/31/2018 $ 60,444.44
Purchase Price $64,000.00 12/31/2019 $ 47,012.35
Salvage Value $0.00 12/31/2020 $ 36,565.16
Beginning Deprecitation Base $64,000.00 12/31/2021 $ 28,439.57
Acceleration Factor 2 12/31/2022 $ 22,119.66
12/31/2023 $ 17,204.18
12/31/2024 $ 13,381.03
12/31/2025 $ 10,407.47
10/1/2025 $ 8,094.70
Depreciation Claimed Book Value
$ 64,000.00
$ 1,625.00 $ 62,375.00
$ 6,500.00 $ 55,875.00
$ 6,500.00 $ 49,375.00
$ 6,500.00 $ 42,875.00
$ 6,500.00 $ 36,375.00
$ 6,500.00 $ 29,875.00
$ 6,500.00 $ 23,375.00
$ 6,500.00 $ 16,875.00
$ 4,875.00 $ 12,000.00

Deprecition Claimed Book Value

$ 64,000.00
$ 3,000.00 $ 61,000.00
$ 11,437.50 $ 49,562.50
$ 9,292.97 $ 40,269.53
$ 7,550.54 $ 32,718.99
$ 6,134.81 $ 26,584.18
$ 4,984.53 $ 21,599.65
$ 4,049.93 $ 17,549.71
$ 3,290.57 $ 14,259.14
$ 2,005.19 $ 12,253.95

Depreciation Claimed Book Value SL Alternative

$ 64,000.00
$ 3,555.56 $ 60,444.44 $ 6,716.05
$ 13,432.10 $ 47,012.35 $ 5,876.54
$ 10,447.19 $ 36,565.16 $ 5,223.59
$ 8,125.59 $ 28,439.57 $ 3,159.95
$ 6,319.90 $ 22,119.66 $ 2,764.96
$ 4,915.48 $ 17,204.18 $ 2,457.74
$ 3,823.15 $ 13,381.03 $ 1,486.78
$ 2,973.56 $ 10,407.47 $ 1,300.93
$ 2,312.77 $ 8,094.70 $ 1,156.39
$ 1,349.12 $ 6,745.58 $ 749.51
 Depreciation Schedule A
Business/Client Name
Date Created

Asset 2012 C&C four-horse trailer Depreciation Method

Purchase Date 10/1/2017 Salvage Value
Purchase Price $64,000 Initial Depreciable Base
Cash Down $11,000 Acceleration Factor
Loan Years $4 Years
Interest 6.25%

Date Depreciable Base Depreciation Claimed Book Value

12/31/2017 $ 64,000.00
12/31/2018 $ 52,000.00 $ 1,625.00 $ 62,375.00
12/31/2019 $ 50,375.00 $ 6,500.00 $ 55,875.00
12/31/2020 $ 43,875.00 $ 6,500.00 $ 49,375.00
12/31/2021 $ 37,375.00 $ 6,500.00 $ 42,875.00
12/31/2022 $ 30,875.00 $ 6,500.00 $ 36,375.00
12/31/2023 $ 24,375.00 $ 6,500.00 $ 29,875.00
12/31/2024 $ 17,875.00 $ 6,500.00 $ 23,375.00
12/31/2025 $ 11,375.00 $ 6,500.00 $ 16,875.00
Straight-Line
$12,000
$52,000

8
 Depreciation Schedule A
Business/Client Name
Date Created

Asset 2012 C&C four-horse trailer Depreciation Method

Purchase Date 10/1/2017 Salvage Value
Purchase Price $64,000 Initial Depreciable Base
Cash Down $11,000 Acceleration Factor
Loan Years $4 Years
Interest 6.25%

Date Depreciable Base Depreciation Claimed Book Value

12/31/2017 $ 64,000.00
12/31/2018 $ 52,000.00 $ 1,625.00 $ 62,375.00
12/31/2019 $ 50,375.00 $ 7,796.88 $ 54,578.13
12/31/2020 $ 42,578.13 $ 6,822.27 $ 47,755.86
12/31/2021 $ 35,755.86 $ 5,969.48 $ 41,786.38
12/31/2022 $ 29,786.38 $ 5,223.30 $ 36,563.08
12/31/2023 $ 24,563.08 $ 4,570.38 $ 31,992.69
12/31/2024 $ 19,992.69 $ 3,999.09 $ 27,993.61
12/31/2025 $ 15,993.61 $ 3,499.20 $ 24,494.41
Double Declining
$12,000
$52,000
1
8