... Here all property wasclassified in 3- , 5-, 1 0-, 1 5-, or 20-year service life groups with no salvage value.The majority was in the 5-year group. A ½ full-year depreciation in the year placedin ... S = salvage valueIROI =×= 23 00050 000100 46 0,,.%ROI =×=15 000200 000100 7 5,,.%ROI =×= 38 500250 000100 15 4,,.%IROI =×= 38 500100 000100 38 5,,.% 9588ch09 frame ... savingsfor these two companies for a period of 3 years.• Without depreciation, tax would be 0 .34 × 50,000 = $17,000/year 3 × 17.000 = $51,000 over the 3 yearsdVVnVndV V da or dVVaRSRARRA=−==−=−...