purchased a depreciable asset for $604000 on January 1, 2018. The estimated salvage value is $64000, and the estimated useful life is 9 years. The straight-line method is used for depreciation. In 2021, Sheffield changed its estimates to a total useful life of 5 years with a salvage value of $81000. What is 2021 depreciation expense?

$171,500

Explanation:

The computation of the depreciation expense for the year 2021 is shown below:

For accumulated depreciation

= ($604,000 - $64,000) ×  3 years ÷ 9 years

= $180,000

Now the depreciation expense for the year 2021 is

= ($604,000 - $180,000 - $81,000) ÷ ( 5 years - 3 years)

= $171,500

Hence, the depreciation expense for the year 2021 is $171,500

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants