1. A surface mount PCB placement/soldering line is to be installed for $2,600,000. It will have a salvage value of $70,000 after 5 years. Determine the depreciation deduction and the resulting unrecovered investment during each year of the asset's life.

Part a

Determine the depreciation deduction and the resulting unrecovered investment during each year of the asset's life using straight-line depreciation.

EOY	Depreciation	Balances
0
1
2
3
4
5
Sum depreciation