... Value $ 41,000 1-1 -20 19 $ 41,000 × × (1 / years) = $ 16,400 12- 31 -20 19 $41,000 12- 31 -20 20 24 ,600 × × (1 / years) = 12- 31 -20 21 14,760 12- 31 -20 22 8,856 $ 16,400 24 ,600 9,840 26 ,24 0 14,760 × × (1... Expense $ 41,000 1-1 -20 19 $ 41,000 $ 0.40 × 20 ,000 = $ 8,000 $ 8,000 33,000 0.40 × 30,000 = 12- 31 -20 20 12- 31 -20 21 12, 000 20 ,000 21 ,000 0.40 × 25 ,000 = 10,000 30,000 11,000 12- 31 -20 22 0.40 × 15,000... Useful Life 12- 31 -20 19 ($41,000 – $1,000) / years = $ 8,000 12- 31 -20 20 ($41,000 – $1,000) / years = 12- 31 -20 21 ($41,000 – $1,000) / years = 12- 31 -20 22 ($41,000 – $1,000) / years 12- 31 -20 23 ($41,000