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An Excel spreadsheet is shown. The presenter narrates
as she works with the program. Information is listed in
cells B 2 through B 5 as follows. B 2, $250,000 first
cost. B 3, 0 salvage. B 4, 10 recovery period. B 5,
200 percent factor.
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Below the information is a table of calculations
starting in cell B 7. It has two columns, period
and depreciation. Periods 1 through 11 are entered,
followed by sum. Depreciation for period 1 is entered
as $25,000 in cell C 8.
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The formula reads equals V D B left parenthesis
dollar sign B dollar sign 2 comma 0 comma dollar
sign B dollar sign 4 comma MAX left parenthesis 0
comma B 8 minus 1.5 right parenthesis comma MIN
left parenthesis dollar sign B dollar sign 4 comma
B 8 minus 0.5 right parenthesis dollar sign B
dollar sign 5 right parenthesis.