of heavy equipment for?$88,000.? The equipment has a life of five years or 100,000 hours. The estimated residual value is $8,000.? Bremond used the equipment for 19,000 hours last year and 22,000 hours this year. Depreciation expense for year two using double-declining-balance (DDB) and units-of-production (UOP) methods would be as follows:
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