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{"ops":[{"insert":"A piece of earth-moving machine equipment was purchased at a cash\n\nprice of P25,0000. The life of this equipment was estimated at 6 years with\n\nno salvage value. However, at the end of 4 years, the machine had become\n\nso inefficient, because of waring of parts, this was replaced. Depreciation\n\nwas allowed on the company books by the sinking fund method with a 4%\n\ninterest. Determine the annual depreciation.\n"}]}
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