    " Senitence’1: For ‘example, -computers. and.   related. equipment “have an :estimated  annual depreciation rate of 31 percent,7  and ‘new \. versions. ‘of: . software  applications. are released:.every “few  ‘years.    Sentence 2: Computers: will not ‘be ablé  to function: to: a business’. standards  once the equipment is 7 years old.    