Pomède acquired a press for 200,000 on 1 January 2024, depreciated on a straight-line basis over 5 years with no residual value. At 1 January 2025, it adopts units-of-production depreciation: 40,000 units expected over the remaining life, of which 12,000 units produced in 2025. Compute 2025 depreciation and its increase compared with keeping straight-line.
- Acquisition cost
- 200,000
- Units expected over the remaining life
- 40,000
- Units produced in 2025
- 12,000