For the expenses, there needs to be a provision for depreciation for the equipment the business intends to purchase for the operations. Using the straight-line depreciation method, the lawn mowing machine will depreciate at $360 yearly, and the motorized drivable lawn mower at $ 900 yearly. The above amounts will be additional expenses besides the provided records. Fuel prices which will rise by $200 yearly, will be added to the expenses. Lando Landscaping business has expenses incurred over the three years as follows