A-1 Security Consultants purchased a building for \(\$ 500,000\) and depreciated it on a straight-line basis over a 40 -year period. The estimated residual value was \(\$ 100,000\). After using the building for 15 years, \(\mathrm{A}-1\) realized that wear and tear on the building would wear it out before 40 years. Starting with the 16 th year \(A-1\) began depreciating the building over a revised total life of 25 years. Record depreciation on the building for years 15 and 16 . (pp. 512,521 )