You&#x27;re correct that &quot;utility&quot;-type depreciation isn&#x27;t that fast when it comes to the day-to-day, but &quot;business profits&quot; don&#x27;t typically (ever?) take that into account in the calculation. So it&#x27;s really two different things. As an aside, here are the BEA&#x27;s depreciation rates:<p><a href="http:&#x2F;&#x2F;www.bea.gov&#x2F;scb&#x2F;account_articles&#x2F;national&#x2F;wlth2594&#x2F;tableC.htm" rel="nofollow">http:&#x2F;&#x2F;www.bea.gov&#x2F;scb&#x2F;account_articles&#x2F;national&#x2F;wlth2594&#x2F;ta...</a><p>None of the above take into account the &quot;utility goes to zero&quot; fact for certain computer hardware: i.e., if a machine winds up too slow to run the latest software because of ever-increasing system requirements, the practical value of said hardware can go from &quot;less than recently calculated resale value&quot; to &quot;possible resale value of raw parts&quot; or even &quot;zero.&quot;