Straight-Line Depreciation
Annual depreciation, accumulated through year, and book value from cost / salvage / life. IRS Pub 946 Chapter 1 by name.
Formula and source
Annual depreciation = (cost - salvage) / useful_life. Accumulated = annual * year_of_interest. Book value = cost - accumulated.
IRS Publication 946 (Chapter 1: Straight-Line Method), current edition.
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