A computer system with an initial cost of 25,000 currency units is to be depreciated over a three year period. The salvage value is to be 1,000 currency units. One period is 30 days.
購入価格 2,500,000 円の情報処理装置を３年間減価償却します。耐用年数経過後の残存価額は 100,000 円、１期間は 30 日とします。