Annual Depreciation YEAR 1 YEAR 2

Purchas
e
Purchas Price Accumul Accumul
e Price (Exclusiv Useful Annual ated ated
(Inclusiv e Life Deprecia Deprecia Carrying Deprecia Carrying
e of VAT) of VAT) (years) tion tion Value tion Value
Production Equipment
Sewing Machine- Fully Assem 96,000 85,714 15 5,714 5,714 80,000 11,429 74,286
Fabric Steamer 3,024 2,700 5 540 540 2,160 1,080 1,620
Room Exhaust Fan 2,420 2,161 12 180 180 1,981 360 1,801
Fabric Rotary Board 4,135 3,692 10 369 369 3,323 738 2,954
Industrial Orbit Fan 2,950 2,634 10 263 263 2,370 527 2,107
Total 108,529 96,901 7,067 7,067 89,834 14,134 82,767
Production Furnitures & Fixtures
Rectangular Table 3,000 2,679 10 268 268 2,411 536 2,143
Clothing Rack 1,200 1,071 5 214 214 857 429 643
Total 4,200 3,750 482 482 3,268 964 2,786
Office Equipment - -
Room Air Conditioner 14,999 13,392 10 1,339 1,339 12,053 2,678 10,714
Printer/Scanner/Photocopying 5,950 5,313 10 531 531 4,781 1,063 4,250
Laptop 55,497 49,551 5 9,910 9,910 39,641 19,820 29,731
Oven with coffee maker 2,042 1,823 5 365 365 1,459 729 1,094
Water Dispenser 4,490 4,009 8 501 501 3,508 1,002 3,007
Total 82,978 74,088 12,646 12,646 61,441 25,293 48,795
Office Furnitures & Fixtures
Long Desk 11,800 10,536 10 1,054 1,054 9,482 2,107 8,429
Managing Partner's Table 4,270 3,813 10 381 381 3,431 763 3,050
Swivel Chair 14,000 12,500 10 1,250 1,250 11,250 2,500 10,000
Office Visitor Chair 2,700 2,411 10 241 241 2,170 482 1,929
Filing Cabinet 2,933 2,619 10 262 262 2,357 524 2,095
Total 35,703 31,878 3,188 3,188 28,690 6,376 25,502
Store Equipment
Room Air Conditioner 14,999 13,392 10 1,339 1,339 12,053 2,678 10,714
Cash Register 19,714 17,602 10 1,760 1,760 15,842 3,520 14,081
Fabric Steamer 3,024 2,700 3 900 900 1,800 1,800 900
Sound System 7,499 6,696 10 670 670 6,026 1,339 5,356
Total 45,236 40,389 4,669 4,669 35,720 9,338 31,051
Store Furnitures & Fixtures
Clothing Rack 1,797 1,604 3 535 535 1,070 1,070 535

Counter and Open

Cabinets 15,000 13,393 10 1,339 1,339 12,054 2,679 10,714

Built-in Cabinets 6,000 5,357 10 536 536 4,821 1,071 4,286

Total 22,797 20,354 2,410 2,410 17,945 4,820 15,535
Delivery Equipment
Delivery Van 168,000 150,000 8 18,750 18,750 131,250 37,500 112,500
 YEAR 3 YEAR 4 YEAR 5

Accumul Accumul Accumul

ated ated ated
Deprecia Carrying Deprecia Carrying Deprecia Carrying
tion Value tion Value tion Value

17,143 68,571 22,857 62,857 28,571 57,143

1,620 1,080 2,160 540 2,700 -
540 1,621 720 1,440 900 1,260
1,108 2,584 1,477 2,215 1,846 1,846
790 1,844 1,053 1,580 1,317 1,317
21,201 75,700 28,268 68,633 35,335 61,566

804 1,875 1,071 1,607 1,339 1,339

643 429 857 214 1,071 -
1,446 2,304 1,929 1,821 2,411 1,339
- - -
4,018 9,374 5,357 8,035 6,696 6,696
1,594 3,719 2,125 3,188 2,656 2,656
29,731 19,820 39,641 9,910 49,551 -
1,094 729 1,459 365 1,823 -
1,503 2,506 2,004 2,004 2,506 1,503
37,939 36,148 50,586 23,502 63,232 10,856

3,161 7,375 4,214 6,321 5,268 5,268

1,144 2,669 1,525 2,288 1,906 1,906
3,750 8,750 5,000 7,500 6,250 6,250
723 1,688 964 1,446 1,205 1,205
786 1,833 1,048 1,571 1,309 1,309
9,563 22,314 12,751 19,127 15,939 15,939

4,018 9,374 5,357 8,035 6,696 6,696

5,281 12,321 7,041 10,561 8,801 8,801
2,700 -
2,009 4,687 2,678 4,017 3,348 3,348
14,007 26,383 18,676 21,714 23,345 17,045

1,604 -

4,018 9,375 5,357 8,036 6,696 6,696

1,607 3,750 2,143 3,214 2,679 2,679

7,229 13,125 9,639 10,715 12,049 8,305
 -
56,250 93,750 75,000 75,000 93,750 56,250