Asset Aide

Service Date: March 19, 2000
Cost: 1,000.00
Life: 5 years
Salvage: 0.00
Prior Accumulated Depreciation: 0.00
Disposal Date: October 5, 2002

Summary

	2000	2001	2002	Total
Period of Purchase	200.00	200.00		400.00
Period of Disposal		200.00	200.00	400.00
Half Period	100.00	200.00	100.00	400.00
Proportional by Month **
XPD,XDD	150.00	200.00	150.00	500.00
PD,XDD	166.67	200.00	150.00	516.67
PD,DD	166.67	200.00	166.67	533.34
XPD,DD	150.00	200.00	166.67	516.67

**XPD = Exclude Initial Month of Service; XDD = Exclude Month of Disposal
PD = Include Initial Month of Service; DD = Include Month of Disposal

Detail

Period of Purchase
2000	1,000.00 ÷ 5 = 200.00
2001	1,000.00 ÷ 5 = 200.00
2002	no depreciation for period of disposal
Period of Disposal
2000	no depreciation for period of purchase
2001	1,000.00 ÷ 5 = 200.00
2002	1,000.00 ÷ 5 = 200.00
Half Period
2000	1,000.00 ÷ 5 ÷ 2 = 100.00 [one half of full period]
2001	1,000.00 ÷ 5 = 200.00
2002	1,000.00 ÷ 5 ÷ 2 = 100.00 [one half of full period]
Proportional by Month XPD, XDD**
2000	1,000.00 ÷ 5 × (9 / 12) = 150.00 [Apr thru Dec]
2001	1,000.00 ÷ 5 = 200.00
2002	1,000.00 ÷ 5 × (9 / 12) = 150.00 [Jan thru Sep]
Proportional by Month PD, XDD**
2000	1,000.00 ÷ 5 × (10 / 12) = 166.67 [Mar thru Dec]
2001	1,000.00 ÷ 5 = 200.00
2002	1,000.00 ÷ 5 × (9 / 12) = 150.00 [Jan thru Sep]
Proportional by Month PD, DD**
2000	1,000.00 ÷ 5 × (10 / 12) = 166.67 [Mar thru Dec]
2001	1,000.00 ÷ 5 = 200.00
2002	1,000.00 ÷ 5 × (10 / 12) = 166.67 [Jan thru Oct]
Proportional by Month XPD, DD**
2000	1,000.00 ÷ 5 × (9 / 12) = 150.00 [Apr thru Dec]
2001	1,000.00 ÷ 5 = 200.00
2002	1,000.00 ÷ 5 × (10 / 12) = 166.67 [Jan thru Oct]

**XPD = Exclude Initial Month of Service; XDD = Exclude Month of Disposal
PD = Include Initial Month of Service; DD = Include Month of Disposal