Bill AB needs help with its year-end work for the year 2020, especially depreciation. The company's equipment is acquired as follows:

Year Inventory Acquisition value (SEK)

2019 D 60 000

2018 C 240 000

2017 B 140 000

2016 A 220 000

The book value of the equipment at the beginning of the year amounts to SEK 320,000. During the year 2020, equipment E was purchased for SEK 180,000 and it will replace equipment B that has been sold for SEK 70,000.

The company expects a useful life of 10 years for all its previous equipment, ie A-D. However, the new equipment E has a useful life of 12 years. This year, the company wants to make maximum depreciation using an accounting method to reduce the year's earnings.

How big will this year's change in planned depreciation in SEK be? kr How big will this year's change in overdepreciation be in SEK? kr