The specifications for a fixed-assets program include the following paragraph.

Straight-line depreciation is to be charged on fixed assets at the following rates:

If the fixed asset is located in Alice Springs, however, a further 5 percent is to be added to the depreciation rate to allow for the higher deterioration that results from the more severe climate. Moreover, any asset in the 200-299 code category that produces more than 10,000 units per year is to have an extra 2 percent added to the depreciation rate to allow for the higher deterioration that occurs when the asset produces at above normal output.
Required: Use a decision table to design test data that complies with the boundary value analysis approach. Be sure to check that your decision table and test data design are complete.

Code no. Rate 100-199 10% 200-299 15% 300-399 20%