Un Trended Depreciation Schedule

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UNTRENDED DEPRECIATION SCHEDULE (FOR USE ON REPLACEMENT COST NEW) Effective Age in Years 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 22 24 26 28 30 32 4 83 65 43 24 18 5 85 69 52 34 23 18 6 87 73 57 41 30 23 19 7 89 76 62 48 37 28 23 20 8 90 79 67 54 43 33 26 22 20 9 91 82 72 61 51 41 33 26 22 20 10 92 84 76 67 58 49 39 30 24 21 20 11 93 86 78 70 62 54 45 37 30 25 22 20 12 94 87 80 73 66 58 50 43 36 29 24 22 20 13 94 88 82 75 69 62 54 47 41 34 29 25 22 20 14 95 89 84 77 71 65 58 51 45 39 33 28 24 22 20 15 95 90 85 79 73 68 62 55 49 43 37 31 26 23 21 20 16 96 91 86 81 75 71 65 58 53 47 42 36 31 27 24 22 20 17 96 91 87 82 77 73 68 62 57 51 46 40 35 31 28 25 21 20 18 96 92 88 83 79 75 70 65 60 54 49 44 39 34 31 27 23 22 20 19 97 93 89 85 81 77 72 68 63 57 52 47 42 37 33 29 25 23 21 20 20 97 93 90 86 82 78 74 70 65 60 55 50 45 40 35 31 27 24 22 21 20 25 98 95 93 90 87 84 81 78 75 71 68 64 60 56 52 48 44 39 34 30 26 23 21 30 98 97 95 93 91 89 86 84 82 79 76 74 71 68 65 61 58 54 51 47 40 34 28 23 21 20 Effective Age in Years 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 22 24 26 28 30 32 These percentages should be applied to historical cost after it has been factored upward (trended) to the current year s Replacement Cost New (RCN)..

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