{"id":1802,"date":"2022-04-28T18:48:57","date_gmt":"2022-04-28T16:48:57","guid":{"rendered":"https:\/\/remapartamentos.com\/?p=1802"},"modified":"2024-07-18T19:24:01","modified_gmt":"2024-07-18T17:24:01","slug":"straight-line-depreciation-method","status":"publish","type":"post","link":"https:\/\/remapartamentos.com\/en\/straight-line-depreciation-method\/","title":{"rendered":"Straight Line Depreciation Method"},"content":{"rendered":"<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"how to calculate straight line depreciation\"\/><\/p>\n<p><p>The information provided on this website does not, and is not intended to, constitute legal, tax or accounting advice or recommendations. All information prepared on this site is for informational purposes only, and should not be relied on for legal, tax or accounting advice. You should consult your own legal, tax or accounting advisors before engaging in any transaction.<\/p>\n<\/p>\n<p><h2>Step 5: Multiply depreciation rate by asset cost<\/h2>\n<\/p>\n<p><p>Computers, for instance, quickly lose much of their value as new technology makes them obsolete. You can use straight-line depreciation for computers, but it won\u2019t be as accurate. Accumulated depreciation on 30 June 2020 will therefore be $2000 x 2.5 which is equal to $5000. With Taxfyle, your firm can access licensed CPAs and EAs who can prepare and review tax returns for your clients.<\/p>\n<\/p>\n<p><h2>Straight-line depreciation formula<\/h2>\n<\/p>\n<p><div style='text-align:center'><iframe width='562' height='315' src='https:\/\/www.youtube.com\/embed\/9bCqLR37Uyk' frameborder='0' alt='how to calculate straight line depreciation' allowfullscreen><\/iframe><\/div>\n<\/p>\n<p><p>However, this method also requires you to keep track of the usage of your asset which means that it might be more applicable to the assets with higher values. Straight-line depreciation can be recorded as a debit to the depreciation expense account. Accumulated depreciation is a contra asset account, so it <a href=\"http:\/\/www.thevista.ru\/page.php?id=8036\">http:\/\/www.thevista.ru\/page.php?id=8036<\/a> is paired with and reduces the fixed asset account. QuickBooks Enterprise has a fixed asset manager that computes your depreciation expense automatically. You can also store other information like asset number, purchase date, cost, purchase description, serial number, warranty expiration date, and others.<\/p>\n<\/p>\n<ul>\n<li>At the end of the useful life, the asset\u2019s book value must be equal to the salvage value.<\/li>\n<li>It will also have methods to deposit and withdraw money from the account.<\/li>\n<li>Per guidance from management, the fixed assets have a useful life of 20 years, with an estimated salvage value of zero at the end of their useful life period.<\/li>\n<li>Assume that a property was purchased for $1 million and IRS rules allow $20,000 per year in depreciation deductions.<\/li>\n<li>The salvage value is the amount your asset will be worth when it&#8217;s no longer useful to your business.<\/li>\n<\/ul>\n<p><h2>Straight Line Depreciation Formula<\/h2>\n<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"how to calculate straight line depreciation\"\/><\/p>\n<p><p>This may not be true for all assets, in which case a different method should be used. The straight-line method is one of the simplest ways to determine how much value an asset loses over time. In this method, companies can expense an equal value of loss over each accounting period. The assumption made by accountants is that the asset loses the same value over each period.<\/p>\n<\/p>\n<p><p>Depreciation expense in the first and last accounting periods is usually lower than the middle years because assets are rarely acquired on the first day of an accounting year. In the first accounting year, the asset is available only for 3 months, so we need to restrict the depreciation charge to only 3\/12 of the annual expense. So if the asset was acquired on the first day of the accounting year, the time factor would be <a href=\"http:\/\/www.v-world.dn.ua\/news.php?id=289&amp;page=53\">http:\/\/www.v-world.dn.ua\/news.php?id=289&amp;page=53<\/a> 12\/12 because it has been available for the entirety of the first accounting year. If an asset is purchased halfway into an accounting year, the time factor will be 6\/12 and so on. Notice that this graph shows the depreciation expense over an asset\u2019s useful life and not the accounting years, which are rarely the same. Under the straight line method, the&nbsp;depreciation expense is&nbsp;evenly distributed over the asset\u2019s life.<\/p>\n<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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1dcelaDvvUK1FbbjieSgbNuO3f4S+t4hTqtpSDLI9Dp\/H3GdFfxGnVbRkGWR6GI\/j7jNZehP\/Xcj\/hG\/zqZPvHur24WBbkUgGxWrRWYclTqWKnMj47b9t+25Hn5TMw9CwqW504tFTeXKutUbYEHYlR3G4B2\/SZ19SWKyOqujgqyOoZWU9iGU9iP0Mru72nWuRW2cYkHjH8qq8vqde6FbZxiQeMfyqe\/lTKzdJ1O3KybbmSzCStDwVByvV3bhUoDe6hPfsOBP7tl6E71Rs7fzc4CKu45Nu+UrED4hQ3I\/oDJ\/heH8GjmasTHQ2KUfapfeRvxIdx+A\/FfIxg6Bg0MXpxKKnKshZK1VuLfiUHzUH8htNdbxOi+lUpNaQHEERGIjED0+q2VvFaL6NSk1pAcQRECIjED\/AE\/VU7j\/ANOr\/wCND\/8AsJKfSgmntm1B8h8XLWtWsvFT30qiktSHqQcnuJ324kAL+InZQZuPDmn8+p6ljdTnz59FOfPly58tt+fLvv57yCZGNiazq+RivTdivjV2ILq7lDWjFsSoB6bKiASH5AqQeKjffttqpXrK9UVBtAMYZIj+8jpB4LVRvmXFUVRtAMYZIj9MyOkHgvyzI0jO1BczL1JG4ioJQMXIxqf2XcdW6\/cFCxJ2938tyN98z03MDThEEEGy0gjuCCiEEEeYmD4v8AYuFh3ZSZV3KoKQt3S4uWZVCAqqkOd+3n3ko8HaBW+m4aZ2NXbYiMVW+sMa0ex2qTi49wipkG3w22+Eg+tRp\/h3DHlzWnZAMcuGnSdeCi+vQpGncse5zWktDTA\/p4YbpideCjulf\/lbI\/fd\/wBUs8\/Qb\/PZv+7x\/wDnulhJouIKjQMakUsdzSK1FRO5O5T8J7kmMDRcTHYvRjUUsdt2qrVCdt9t+I7+Z\/xMyVPEqbqVWnB87p9NP4WOp4nTdRq04PncXDTGR\/CpzwapTW6Fb3SuXcjA9tn2uTj+\/l2l20XhzYB5VuayfgWCqW2\/cWKn9VYfCYOf4fwch+rdiY9lh23dq15tt5cm23bb9ZsKKUrVUrVURAFVEUKqqPIKo7AfpKPEb1l0WuAIIEdO6z+JXzLotcAQQI6d\/wCyrL05fzmB\/u8n\/mokl9F1ipo9DuwRFOUzOxCqqjKuJLMewE3mfouHkNzvxqLm+DW1q5G+2+xYdvIf4CeTeHcAoKzh4xrB3FZqQoCTvuE22B3JMm+9pvtWW5nBknHX+VN9\/SfaMtyDgyTjr16qM3a6dQwNctXf1etHoxwRsSqUcmsPxBdn32PkOI895oPQl\/rmT\/wv\/wA6uWTVomGlTULi0LS5LPUtarW7FQhLIBs3ugDv8BPzD0LCpYtTi0VMRsWrrVCR+RKjuJMX9FtGpSa0gOiNMQAM9TCmPEaLaNSk1pAdEaYgAZ64VO5\/9Ot\/4uP+tE2vpr\/pCn\/gq\/8AqMmWU3hzTy\/UOFjGzlz5mlOfPflz5bb8t++\/nvPvN0LCvbndi0WuAFDWVK7BR5KCw327nt+pmgeL0xVY+D5WkcOi0jxmkKtN+yfK0jhnRVn450+xtK0bKUE11YddVpA34dWqk1sfyXdGXf8ANl\/OSn0WY+NdplJNNFltb3V2k1Vs\/LrPYgYkb\/zb1+fw2ktxsOqqvpV1olW3HpqoCcdgvHj5cdgBt5TBp8N4CMzJh46FuzBa1VWA37Mg91l7nsRt3mWr4i2pQ\/CMiHEgjqTgj581lq+JNq0PwTIhxII5EnBEjmeKy9N6Wz9GtErFhANaqqWFQoZ1CjuA26b\/APdn4bTKn4oAAAAAAAAHYADsAB8BP2eU4yZXkOMmUiInFFIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRJhZmk4t1i22Y9T2p+G0oBavbb3bR747E\/H4zNida4tMgx6KTXuaZaY9FiDTMfkrmpXdDuj2b2tWfLdGsJKHb4jaZcRDnF2pRzi7UpEROKKREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiREyNOwrMixaqgC7bkbnYAKCSSfgO0i94YC5xgBTp03VHBjBJJgAaklY8T1y6Hqdq7BxdDswO3Y\/vHYjbY7\/rPKdaQRI0XHtLHFrhBGCDqCEiInVFIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRY38o4\/8A29H1a\/8A7p9nLq4Czq19MnYP1E4E7kbBt9idwf8AAyqfTPo4TKrywo4ZScLO3\/rqgF3J\/wBqvh9JpNND1Q52mYu53syeOHdv2LFOQyj28i1FVzj+8s9OrYNbRZWaZDjB6f4g8vqvWq+HtbQp1muJDjB6f4g8tOqkVmXUtfVa2tau37RrEFfc7D3yePn+s\/KM2mwb13VOC3AFLEcc9i3H3T+LYE7fkDK79JOuZGFquJcqq9dWOWqrsB6bPY1td7DY9rAvTG47gEfBiDk6H4rwdSzMM30HGzabG9XsBFiPzqsrag28Qyhg+4BG3JV77nY93Y\/8IVQCQQTjhriNfU8OWF3dT\/wRWAJBBMjMa4jU9SNM4wrCiInlryEiIhEiIhEiIhEiIhEiIhEiIhEiIhEiIhEiIhEiIhEiIhEiIhEiIhF64uO9rrXWpZ234qNgTsCx8zt5A\/4Td6bjtgWYWVadluaxbEKlTUv4Dz5d9\/e5bbDbh8ZoqbWRldGKsp3VlOxBHxBk2ybqMrAxbM5yhsdkW5BsEtBtUFlHYArX37bf3fh5PidV7NlpEsdLXRl2Wnhy44zjjK+m\/wCnralVFR7TFamA9hcYZ5Xt1PPUZ8pnhErxxtOZNQysjJBsrpqbIR2G6su21fc9iURHX96KfyM1fiWpLaMbPrQV9feu5F\/D1V5dx2+PCzv8dl\/WZOpVahj0CrkMrC2X36xuGqGx4My+\/XWQNtwSAOwb4T88TXo+DiHGRUxS7HiN+SXgOCjfn529\/jtv+W\/n2+3+LTeHAyQ2W\/l2Q04IxDnHMRiNV7N8KZtq9EsLYBqFrx5zUc9vma4SHU2N8u1PmDpIUYiIn0y+ASIiESIiESIiESIiESIiESIiESIiESIiESIiESIiESIiEWh8faR67gX1KOVqDrUgDcm2rchV\/VlLp\/7yRj0O6fk19c31W01IQakuqeotbaqi2wCxQTslVa7\/APeNLFibad85lu6hGCZnl\/n+Vvp372W7reMEzPLn3\/lR3VQLcm6jLw2yMHpUPXb0usK8gm1XUIm9o3Xpnmg93vuRvI1d4MxzqGE+npelVVy35JsFoprWl0srFT3jk9jFSvEFtuxPH42PE7Sv30h5MYiJxpExz4pR8QfSHkxiInGkTs8+P2ZRETCsCREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiREQiTJwrhvXXc1nq3UDuik9uxUuq\/2tifL4T50+pLLUSywVIxIawjcJ2PEkbjty2Hn8ZvvEGj1YtOGzLy\/aMMh6yf2qsVZdi3ZTxBA\/f8fOYri5pte2k6ZdMR6HIOk49RI4FerY2FepSfcsjZZG1J1y0QWjMGZzggO4iFk42Bl4wF2nXjKxid+nuCex94FDsOX5leLfpPnxpfbdjY1vA1VF2DUuhSxLwH8+X4l2Fmx2H599+3po+O1bG\/TLhfWdutiWsEs2\/Lv25DyDHby82mP45qv41Wl7TjufdqtUK9FhUngwABbsG2J3PZu533PhUTtXjNotkE5Ih5wfK5vvcnYBzBOi+xummn4XV2A8NIHladqkPMPPTfM7B0cyXEEjaAgOUXiIn1S\/OUiIhEiIhEiYer6lViVNddzFSjd3VGcKN1UcggJ7lhNdpHizCy2dcZrbWRQzhce4EKTsD7yDfv8AlLW29RzdsNMc+HdXNt6jm7bWmOfDut7E1eD4hw7rTQl4W8HiaLksou5bb7Cq9VZjt37A9jvMjW9Sqw8e3Ju36dQBbiAWJZgiKoJA5MzKo3IG5E4aLw4NIMnQeq4aNQODC0ydBzn+VmRI\/wCEfFmPqXVWpLa3qClktC91YkBlKMQRuNjvt8JIIq0X0nFjxBStRfScWPEFIiJWqkia\/wAQ6vVg475N3IohUcUALuzkKqqCQN9z8SPIzD8I+J6NSSxqVsrakqLK7QvIBwxRgUYgqeDj8\/dPby3tFvUNM1QPKMT1+4V4t6hpmqB5QYnqt5ERKlQkTReLvE9GmrUblssa4sK66gvIhOPNiXYAKOaD892H67Zvh7V6s7HTJp5BH5Di4AdWRirKwBI3BHwJHlLjb1BTFUjynEq829QUxVLfKTE9VsIiR3xx4lfTK6rfV1vWyzp\/z5qYNxdyduiwI2X8\/jI0aLqrwxgkn74qNGi+s8MYJJ++KkUTS+DNd\/lHG9YNPQ\/avXw6nV\/AFPLlwXz5eW3wm6nKtN1NxY7UarlWk6k8seMjVIkSTx\/hHN9S4X7m\/wBWF\/FOkbeXTA258+HP3eW36+XeS2TrW9SlG2InI9FOtbVKMfiNiRInkkREpVCREQiRMbUs1Mep7reXTrVndlRn4oilmYhRvsADNRpXjHAyrOljvbbZxZ+K494PFSAT7yAf1h\/jLWUKj2lzWkgakaK5lvUe0ua0kDUjQfNSCJp9J8TYOU\/SpyFNwLL0bEspt5LvyUV3KrMRsdwN9tj+U3EjUpvpmHgg9cKNSk+mYeCD1wkRNP4v1lsDGbJFK3KhQMpuNTb2WJWvEipwfxb\/AA8op03VHBjdTgeqUqTqjwxupwPVbiJGvAvik6oLycf1foGsbdbrc+oHP\/ZJx24fr5ySztai+i8seII++C7XoPovNN4gj74YSIiVqpIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRe+npW1qLc5rqYkM4G5XseJ228uXHf9N5N8+71DAx1C15VXPp2bjeuypxY\/IHuqbtw89x723eQGSfD8Rrj4FCJwNldjrdVYp4tS3Wcty8gO69\/37gieN4rbVKpplo2htZboNDmdRynTTRfV\/wDTV\/Rt21mvIY4sMP1P5m+XYPlcMTGsBwzML9q07GySLdOvOPeO\/q9jFGB+PTcEsB+7kO\/wnr4yF5w8Vsk8bhYyPWrKVf3W2u93+tsB+7qmY\/qeBm7NjWDEvOxFNh\/ZMfMGph5fmOP5fhE9fGWLYuNivklTlhmqYqxIsrHJg53A94bJudvNz+m2Jrv\/ALNIEmQTh484wf6v6mnnmMZXq1GEWNw5rBBaPNSd\/wDE7zNzsasqD3fKD5sc4rERPpl+fpERCJERCKPekj+isz\/dp\/nVyFehH\/Wcv\/cJ\/mSa+kj+isz+4n+dXIV6Ef8AWcv\/AHCf5k9+0\/7bV9f\/AFX0Vn\/2yt6\/+q+vTdjKuRh3AbPZVajEdj+wetkPb4jrHv8AoPym7wNbryNB62fVbkVhWpyeka+Z6dqpXZu9iHqHeptwfxAmaj05OOpgL8VTKJ\/c7YwH\/If8J94WM1fha4sNurvcAf7DZNSof3FUDD9GE0NaH2dDa12wBzjaOh9I7BaWsa+yt9rXbAHONo6H0jsFtPRjkaafWhp+PmK6rU1pyTSXsUmzppWVtKjYhvPj5jcnbtlY3pCwnyBjGrLR+o1Rd0o6ashYMWKXliu6nyBP6SPeg3+dzv7mN\/zXyN6AgbW6gQCP5RY7H81vdlP8CAf4RUsaVSvW25Oy0EZz+VKthSqXFfbk7LQQSc\/lVk\/6d4i5nqdtWTRZ1Fr52pWEDPxKcgthZVYMp3I7chvt32\/db8dYuJclVtOVxdQ63rWnSdCxXqIDYHdNwe4HcbEbggms\/Sn\/AErn\/wDuP+ix5v8A01qBkYYHYDHYAfkBZsBOM8Mty6jg+dpJzoQAf3XGeFW5dRwfO0k50IaD+6mfjbOwzp5syarsnDtFLB8c17++yGl1L2ofMg9t+2+\/ntMH0aX4Bpyf5Ox8peNlfV9YNPVtJB4cSLSnFRy7Er5nz3mp18\/\/AIXxv93h\/wCas9PQb\/NZn+9o\/wCR5nNAMsqhk4fETgwRqPvgsxtwyxqGTh8RJgwRqNJ\/stlpHpGwcm2upKsxDYG4tZVTx91GsC7VXM5ZuPEBVJLMo+M9q\/HmKMv1O6nKxrOYr3uSrgHbbgHNdrFQwZSD5dxvtKz9Fyg6ngb9+9h\/iuLcwP8AAgH+E+vSkdtVzyOxHRIP6+p482u8Jt\/aTRAP5JmdDMLc7we2NyaAB\/JtTOh2oVg+k\/I09RjpqGPluOVhotxjSCCBX1R79wPE8k7FfNR+W82PhfUsCnSlyaQ+NhVC0nr7GwFbWVy3Bn5uz77AEk8lAHwka9Oflgf3sr\/4Y8+NM0y3L8NV00bG03WulZYL1enlWu1alu3LiGIB+KfDzmNtux1nSLnEAvg5wBJzGg\/ysbbdj7KkXuIBfBzgCXZjQevqp1bqpSo3WY2QtQUuxAqsdEA5cmqqsL7bfBQxHxA77Qz0vZIu07AuUELddXaoO24WzGdwDt232aRLB8T6rpzLU1lqhOwx8ussOK9uI6gFgUfDiwHl8JIvSLnJk6Ppl1aCpHtUCofhr4U21mtew3VShA7DsBLqPh5t7im7BBdgj0PA8fmQrqPhptrmm7BBdgg40PA8fmR+\/v6PtcTC0l7Gpvv4X22WChUPSrIrUWWF2UKpIP5n3T22BIl3hjxPj6jXY+OLOdW3Ohwi2jlvwI9\/gQ3Ftjy+HfaQvwogHhvUSB3Y5RJ\/MimpR\/5ATH9CJ\/8AS8of\/p1\/8rV\/+pkby0p1G16seZru+nBQvbSlUbXqx5mu76cPmvfEzNEbVVIxM5co5vDZjR6suV1uHUKreTsLfe7bj4gfCSvxP4yx9OtWq+jKYuvNWqXHZSvIrv714I7g+YlYYX9Or\/4wf+uM3npt\/wBbxv8Ahj\/mvL6tlTqXFOm+SCw6k8OS0VrGnUuaVN5JBYdScRyUu1Hxzj049OT6vlvTdxAdUqCo7pzFTlrQDZxB348gOJG+4Im40fW8bKxvW6rNqQHLmz3DV0xvYLQeylR389tiCCQQZAvFKgeGtOAG3fFb+LV3Mx\/eSSf4z49H2DZlaLqePUf2llzBATsCwpoYKT8OXELv+sxPsKJoF4xD9mekxPyWGp4fQNA1BIipsz\/4zE\/JSnH8b41teVdRTk20Yao11oWpAVcnvWltis2wViQQvYfumBotNudmY+pYuYPVVNq5VRtyOqbOT8aWxyTUqBGq2Hu7fi94kGRjwwTj6drWNej1XuiolTowexytlZWtdv2jBtt+O+wIPl3kk9D+jZGNTkW3o9QyGp6dTgqwWoWb2FD3Tl1AO+x\/Z\/ltLLi3p21Oo6njIaJztAgT+pMjkrbi2pW1Oq6mYIIaJztAtE\/qTIxhSbxl\/R2of8Flf5FkrD0Of0mf+Fu\/56ZZ\/jH+jtQ\/4LK\/yLJVnolx0t1BksRXU4t26sNx+KoeR\/ef8Zzw7\/8AFWn7wo+GR7BXn7wsW\/HsydbtGKCzfyi9gZB2QJk8muJHYINi3L4\/ruJbPibxLi6fwF5cvaf2dVYBdgCAWJZgiLuR3Yj4\/kZV2v5t+j6nk1YFrVUo9brQWZqCLKa7SjVsdiu7sN\/MDyIki9I1ml5HqluXdk1XtjJYKcZUd+jb768+qOCMCXAJI379j2mm7oCu+jtAlhbjZy7QHI4cPrla7ugLipQ2gSwtxs5doDkcOGk8cqQ6p42xcTJGNlJdUSiOLtq7KOD+TFkcvx7Eb8f6p+HeefpYO+k3kdwXxiCO4I9Yq8jK59I9ivkYxSq2mv8Ak7FFdd3DqCoG4V8um7AHjt2J3\/OTbxmxPhyonuTj6aSfzJbHJmf2JlF9vUbqXCfWR6\/qVmFiyi+3qN1LhPrI9f1KwvQedkzyewDY25PYD3b\/ADPwkio8a4tyZdmOlt9eFX1bXXpoHT392pWxwzgBCSSAPLYneRf0NvWtGptaQtQFJsZjsq1hMjmSfgOO81+iLpla6kuD6\/lWNpmavVtSmumnH6fvs3JkcksKh+Ent2A7yy6tmVbmqXAmNiI00EyfTr3U7q1p1bqs54JgsiNNBMn0691YfhbxPi6iH6BdXr2L1WqFdQ24De6SrLuD5E7dt9txNXrnpAxMO+zHux83qVceXBMZl99FsXY+sd\/dYSG+hgn+UbPyOFdv9bGM1vpX\/pTN\/u0f9JTFPwqj7Y6iZ2dmRzGQu0\/CaHtrqJnZ2docxkf3Vla544xsN61soy2rtBNd6JV0rApAdq+dgZ1G477bEMCNwQTvU1THOMMvqqMY1i3qtuqhD8SCNw2\/bjtvv2237Su\/TaoUaYANgEywAPIADCAAmr1a5x4c05QSFfMyA\/68bstkU\/pv32\/NB+UpZ4ZSq0aT24LnQeOM\/Xy+ioZ4XSrUaT2yC50HjjzfWG+in+B4wpyKsrIox8iyjEVmstPSr58ENjCpHfkWCDfZuPmPzmbp\/iXDuxGzVuCY6EixrAVapxtvW69zz95dgN9+S7b7iQ30faLXn6Lk4zsUFmazc1AJV60xXQ8T2YbqO35H4ec13jvQhpmnY+MlrWi3Me65yAgawUBKwEBPFQoY7EnuCf3c9htn1jRBIdtQP9IGTOknPL0K4bC1fWNAEh23A\/0gZM6Scxp6FTH\/AE3oOLbmpjZL4tNy0tZtSrszFByStrASm9iDckH3vLsdt5oeq0ZtK34786ySp3BVkdduSOp7qw3H8CCNwQZA\/BmkWZ2h2Yq211JbkNuxqax1Nd1NvkLFB36YH8ZJvAnhltMS9GyBeLnRxtUauBVSrebty3HH8vwzPeULam17WmHtdAGctxrwnXks17b2tNr2tMPa6AMmW414TryUkiInkrx0iIhEiIhEiIhEiIhEml8dVUvpmcl9popbGsV7grv0txsHKVgs6huO4HmN5upha9k004uRbkrzx0psa9OAsDVBT1Aaz2deO+4Pw3llEkVGkcxprqraJIqNI5jTXXh1VN+jvUNSxEavAsTUBQCcnSrLV5FCfdy9MvHazHbcbgd1LbFGJDGW+jbKvt1PUHrw8zC06ymp+jmIaxVmgqrJjoey1lOoSF8uK+Q4iR\/K8C0XldV8L5qrbW3NaBZ2V+O\/TRn96liCQarhsQ5BIXtJr6N\/GD6mt9OTjvjZuGUTKQqRWWYuoKhverbdG3Q+XwJ+HvXz2uY99MAzh04c3PFuhzodRxJX0F89rqb6lNoMgB04c3PFuhzodRxJUviInzq+aSIiESIiEWp8W6dbl4luNV016yhS9jMOHF0cEKqHnvxI8xt285HvA\/hLK0yy6znjX9WtUA6ltXHZuW+\/Sbf90m8TVTvKjKRpCNk6\/wCfkFsp3tRlI0RGydf8\/IKIZvgv13L9b1C\/qgALXjUqaqlrUkhGsZi9g3YkkcSST8Ow2\/ivS3ysKzEp6VYsVEBYsq1qjoyhURDuNk227bTcROG8qlzST+XQcBHT7niuG9qlzST+XQcBHT7nioZ4C8K5OmPezPj3C5awAr2JxNfUI86juCXA\/Tb4+U1um+AsqnPTNN2OwXJa\/p72gkM7Nx59P\/a89vhLFiX7zrbTnYlwg9Rp+iv3rX2nOxLhBxqIj9FXPi70f5WdmZOSt+PWt5TirdVioSmukEkJtuenvt8N9u+282Hjvwjk6lbTYtlFIqqKEM1jkszcjsRWOwPb9f08pNogeKVwWEEeUQMaCI\/QIPFa4LCCPIIGNBEfPAGqiGoeGsm3SqtN5Y6tWKlN3OwqRUytuE6W\/fuNt+3bzn34C8OZOmLerNRd1WRwVssr2KAjY71Hsd\/P9JLIlZvqhpupmIJk+qrPiFU03UzEEyfVVx4S9H+Vg5eNktfj2Cgtug6qlg1L1diUO23Pf+G36x4t9H+VnZeTkrfj1i\/hsh6rFQlNdPchBuTw3\/jt385Y8S7e9x+J+LI2ojThM+mqv3xcfi\/iyNqI04TOmmqiHj3wzk6mMcK2PT0OqTu9lnI29Py2qXbbp\/8A8v07\/Wk+GsqjBx8Rb6qrMfJF65CB7Nx1LbGU0sF7HmEI5dwzeXkZbEp9vqimKeIBkeue+p1VG8KopikI2QZGOOe+p1kLSa7g5OXj24r14gFqMnWNltnTJGwuTHakftAe4HU7ED3jNR4o8HPkYeJg4z1114pVhZazl3IR0bdUTbcl+W+\/mT2EmUSNK8qU42MQZ+cRPb5KFK9qUo2MQZ+cRPb5KHaT4WyaNLydPL0M1\/V42h7Aqi1Qp3Xp79uI+Pfc+W3fx8C+EcnTbrbWsx7hZV09g9tZBDBgdzUdxuNv4\/wk3iWHxGqWvaYhxk9SrHeJVi17TEOMnqVXNHgHKXPGb1sYgZhy+lvbvt1+t0+fT\/hvt\/CZ\/jvwhk6ldVatmPSK6unszWOW94vv2rG3nt8fL+Em8Se9K+2H4kCB6Kze1fbbUxIEDHBQ7V\/C2TfpeLp4ehWoNXK0vYVYVIyDZenuC3Inz7bDz37Y2l6DlaXpmfV6xjq9geyvI6xpFbmuusLytUKhIU7OWGxZf3ydTSeNPD41LGFHVNTJYtqPx5LyVXTZ03HJSHb4jY7H9D2jfOJFN5AaXScTmZ+wu0L9ziKdQgMLto4nMz9hVliL4iqrWuoZ4rUe4EAdNj391huGB333BPnN54C8Vah68mBn83NvMDrVCq6p1qa0b7KpKFUPmCfeUg7SY+H8XNxcanGavEs9XrSpHXIur5pWoVSyHGbg2wG+xP5\/HafGn+Hz68+o5Lq+QUFdKVqRVj18eJ2ZvetsILDmQvZyNhNta\/pVGvbUY3QwW6l3A8xzM+mdFur+IUajajajGaHZLdS7geY5mfTOizvEWJZkYt+PXwDX0208rGZQgtrZOeyoxcgke723\/ORHwZ4Ky9OyfWDZjXfsnq4c7a\/xlDy5dJvLh5bfGT6J5VK8qUqZptiDqvJo3tSlTdSbEO16qCZXo\/OXmW5edkKRa4ZqMdGUcUVUSs3Od+PBFUkKCe5BWfPj3wJbnXjIxraUJqSpqreaoOnuFZHrVthx2HHj\/V8+8nsS1vidw1zXA6CAOEenyHVWs8VuGva4O\/KIAjAHKPkOqr3xX4EyszoWi\/HF9ePXj2Vt1Fp2q34tXYEL9yzE7r8R5bd9ln+Gsu7TBhPZjdU14tRtHVWtK8Qoa1C8SbWO1hLe5+MbDtJhEHxKsQ0Y8pkYQ+J1iGjHlMjGig\/hfwXdjY+di3W1MmbWENlRcPVslighHTZ+7g+Y\/DMPwz4Dy8WzJWy\/HOPlYtmK719XrBLCvJlRkCq2wI\/EduW\/fbY2JE6fFK52sjzROOI4\/QLp8VuDtZHmiccRx+gVdeFvAmbhZTOb8VqbKbMexgLuq1VhQvwrICo\/uDYl2A38mjxf4Cys\/LvyRdjVC4IAhNrleFKVd2FY334b+XxlixJb2r\/ifiSJiNOH3Clvi4\/E\/FkbURpw+4UO8eeFsnU\/VeL0U+rrcG5NY\/I29Hy2rHYdHz+PLyG3f0wPCG+ljTcpkPBneu+ksWWxrbbQ4R0HHj1OO255At5SWxKfb6optpgwGmRHA54\/MqneNYU20wYDTIjgc8fmVDPBvh\/UdM6lKthZGPZYLOTWX02o\/EIzBBS6sCFT3eQ\/D5zcaz4drzMayjIYs9lgu6yqFNdyrwRq0JPFFQcOJJ3Bbc7kmbuJGpeVH1PxNHcxzH36HioVL2o+p+Lo7GRjI+\/Q8VDvB+g6jpgspVsPJx7LOoC9t+PYjlVRiEFFikEKvu8h3Hn3kpw6GXk9jB7LCORVeKhV3CVoCSeA3Y9ydy7ntvsMiJCvcuquLnRJ1jj99IUa9y6s4udEnUjj+3aEiIlCzJERCJERCJERCJERCJPHOvWqq2xlZ1rrd2RENjsqqWKog7uxA2C\/Hee0xdWzkxce7Js7JRVZa\/n+GtSxA2BO522\/jJMEuAUmCXAKotT0PGzAdU8K5Joyq15X4NDGh2UHf3adwUO424bGt9u3f8W+9EOHZkX5Gr26gMu2+lcW2oULj2VvWaz\/AOlVpsOsq1qoPfcMe5kS1DUcfMejLz8HJ0K7J9\/E1nCL9Ji4YKchdlLbjvyUhyCD2XvJ56OvCGTg5eVnX6hXmDNqXvUnFbiWV1yH290tty2K779Vjv3n0V24soFrnQYgSASROW7YkEfMEcQvprx2xbua90GIEgEkTlu2JBHzBHEKdRET5tfLpERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCKI+kXxhZpZxKqMR83Jy2sFdSFvw1BC+wRWZ3PMbAD4MT5d\/Xwp4lwtdxbq+JRijU5mHYf2lYsUow3G3JD7wDADy7gHtNT6aMO5KcPVMccrtKyReQN+9DlOpuF815V1b\/AOyXP5z5o0hc3UNM17SmWuu8ONQHIKHrK7FXRT714bkhHccq0b4bn1mUaJt2u0Pm80\/1DIBHURHGV7DKNE2zXaO83mn+sZAI6tiIzK1uLqA0dTo2uVG\/S3LJhZzIbKmpJLLRkAd1dPhx7rsNvdAYZXop1CunOztJxskZmDVWMzCuV+oKa3ZBZjM\/kSGtGwH9lz8dhtvSfjZyUHMwmF6Urvl6deiX42VjruXPTcHZwNyQu24B27jZs\/0eW6bfiLl6djUYy37C5Kq0R1tr3DVWFAOXEsdvhswI\/FJ1KrXW5eRO1gxoH8yNQSJ0wc6aKyrWa62NQidrBjQP5kagkTph2dNFJIiJ4y8NIiIRIiIRIiIRIiIRIiIRIiIRIiIRDPkWL\/aH+Invh5D02V21txsqdbK22VuLowZW4sCp2IHYgiWr4v8AFOdTo+iZNdyC7LS85LNjYri7gU48keoqvmfwgec00KDajXOc4jZE4E4kDmOJWq3oMqNc5ziNkTgTiQOY4lVLEn4xMfWdLzsxMajE1HTAt1\/qqdHHy8Zg7F2pHu13AV3HdfM1jfs2yx\/C8MMcarLysrGwKMhmXGOR1msyOBAZ66qK3YUgkA2NsBuPgQYdauEbOQRIOmJjM6QceqPtHiNnIIkHQRMZnSDhaCJJqPBWSc5cCy\/EousWp8d3stanLru5dN8Wympuop4nu3HymSngDJa+7DXKwTnVGwrhdZxfale5BQ9Ppq7oBYqMwbiwLBe84LSqdG8Y+fL16ceCCzrH+njHz5evTjwUQiSDw\/4Syc9MhsezGN2NXbZZhu9yZZWnYMFTomvkWIUBnHfz2mRqngbMpTT3rfHyxqR4YwxXZiz7cv8A1iKDXx79Qe7sCSQNieC2qlu0GmPsfqoi1qlu0GmP7x+qi8SUP4LsLX04+ZhZeZjK734dDXm0CvtYKXspWvJdPiqNuNiO57TX6B4duy6rsnqUY2HjlRdl5LslKu+3GpAis9tx5Lsqg\/iXy5Dfht6gMRz+mudMceXFcNtUBiOf01zpjjy4rTwRt59vLz7eYBH\/AJEH+M3mZ4cepce\/1nFbDyXsSrOIyVx1eoFmS5Hx+sjdvLpkH9QDtu\/SLh6pl6rjU5QxLs3IxcdaBgixaWqZ7jXubwrB9xYzE9gNvIDYS9ndskkGZA5zPXrw1ngpeyu2SSDMgCMzPXriNZ4KERJNb4Ou4Zhpyca+7T1Z8zFRcuq+pEJDui5WPWLlXY78T+W2+432Xoh0KjLybbbr6QcbGyLq8dg5ZmCCsX2bIVFNZtU+ZYsF7bCdp2lR1RrNJ7de3LXgpU7Oo6o2npPbr25a8NVB5+sCCQQQR2IPYg\/kR8DN3p2mdHKxTVqOmPYHW5LeWa1CW0vW1aWh8MMS7EbAKQeLbkdt9n4003UszXLsW9Me3UbGpVlw+Yx\/9WrdSrXAMFWrYsz+XFvgBIi3dszxkCBnUc+fTio+zO2J47QEDOo5jj0jKiESUf6GWWG+vEzMLNycVHe\/Fx2v6nGsgWHHa2lUygpPfgfyA3JAnhoPhDJzsa3KxbsOzoCs3UdW1MipbLHrR7OdIpVNkdy3U2CKSdvKPZqkwBz0zpr24jULnslWdkDOdM6a\/McRqFHokh1TwnbTh+v1ZOHmYyWrTe+Ja79C1tuIcWVqSpLIAR\/bXtsd5HpXUpuYYcP8KupSdTMOH+EiIkFWkREIkREIkREIkREIkREIkREIkREIkREIkREIvm2tXVkdQyMpVlYAqysNmVgexBBI2\/WVLlY2Z4VyXvxq3ytEyLOV1IJZ8Rj25An8JA2Ac9nAVWIbi0tyfjAEEEAgggg9wQexBHxE021yaUgiWnUHj\/BHArXa3Roy0iWnUHj\/AARwK0\/hvxRgaggfFya3O27VMQlyfo9Le8PI9+4O3YmRH0VKmPqmvYWMwbErvpuqCEGuqyzn1K1K9ht2Tb\/uB+Rmx1n0WaNksX9XfGZu59Vs6S\/wqYNWn7lUSQeF\/DuJptPQxKumhPJ2JLWWNttydz3J2+HkPgBNDqtuym9tMu80YMYgzM8eQwtDqtuyk9tIuO1GCBiDMzx5DC20RE85eYkREIkREIkREIkREIkREIkREIkREIvqtGYhVUszEKqqCzMxOwVVHckn4CWT410zKs0Pw9XXjZNliJkh666LXsUkpsGRVLKT+olb02sjK6MyOjBkdGKOjKd1ZHUgqwIBBHcbTZHxNqZ7HU9RIPmDn5ZB\/gbZpoVmMa9rp8wjHqD+y121ZjGva6fMIx6g\/sppg47aHoupDM2qz9YqGNRhlgbkxwttbX2qu\/TG19p7\/wBmsdiSBmeMcp30\/RMnE07Fzsb1BMYtZjXZLY19IRHpPRsHDuCO47ms9\/KVZa7MxdmLOx3ZmJZmP5sx7k\/vmZpWs5mJy9VysjHD93FN1lasdtgWVSAW27b+cvbegDYiGxA4nWZzgyZkY4clobfgN\/DiGxA0JwZnODJmdOEaKeYWTmtrHh6rNqxcdqhV0cbHrsrsxsd3IqqyEsZuD8awwTfcK43AJ2nnpmlZQ8XshV+a6lfls+zbDFZ7LVsLeQrNbBN\/LduPn2ke8DZ+PXn152fl2o1F9d\/emzKsym9\/qc7ee6MNk95uW\/L9J6eL9fdrclcPVMy3Ey78rIfHIvxq6vWL3tNPA2EWLtYd9gAe\/bvLRXZsB7jo8GJEwABka5jljlCuFdn4YqOOjw6JEwABka5jWMcoUr8HZC26n4nyMffpWYWqPU6A8X3uBDow8+R94f3pofQvmpRrOGMhio4XU09QkLVdch4gBvwF\/eXt5mwfnIxg61m46dPHzczHr3LdOjKvpTkfNuFbhdz+e3wmLl5FlztZdZZbY+xey12sscgAAs7ksx2AHc\/ASn22CxwGWknoZMrP7cAabgMtcT0MmVYWi2arj6iUq0nTcXJx2uNmY+HlVUUoqOLch7zcVFJQseXfcMNtyZ89CzP8MVrh1m23F1S2\/MooVi4W4Xmuxah7zIFtrAG3YI39g7QzM1\/Puq6F2bl209v2VmRa6EDyDKzbMBsNgd9thtMbTdQyMZ+pjX3Y9m23Omx62I8+JKEcl\/Q9p32toludkgg6SJjThiB69FL21gluS0gg6SJjThiB\/q6Lf+IP5WOlYdeWSmJXc9eFi2V9PJcrU5a5a+Ad6EDlOTHztGwPmJh4103JyfEOk041xxbn0\/E6eTsdqjWuXa5Hlzfgj+5v332OwJMrW\/WMt7xkvlZLZK9kyDfb1kGxGyW8uSDZmGwI\/Efzn3ka9n2cOpnZtnTcW19TLyLOnaoIW2vnYeFgDMAw2I5H85xt0wAgyct45hvXhPCNMaqLbumAQdo5Zqcw3rwnhGmNVafg2jlbrPSxcpjZg51TZ2eT67n5XxSikBUSobMSqhm708iOwmm9Eelvj5mz8urm6BnWrQ1ZSxN8taa0AJ3cuuObB2HZvLtuYLfrudZcmS+ZlNkVbiq5r7TZWCNiK25bopG+4GwO53855W6plPeMpsm9skEEZBus6wIHEcbeXJdh27Hy7S326nLTsnyk9iZ78OM6kyrvb6e0w7J8pPIYJnvqMzOpMrYUaM1NGnZDrct2Tl2oKWrK\/scY4v7UAjl+O11O\/b3P3y0Krlr8Z54c9M5OIMfGsbcL6w2HhMnFvLltW6\/vIHmZUluvZz3esNm5ZyAnTF4ybltWvzKLYrBlTfvxHaeWoarl5HH1jKysjgSU9YyLruBO25TqueB7DuPyEro3bKQ8oOHNP+0EfWSenVVUbynRHlBw5p\/2gj6yT06qX+hzTMnH1muy6uzHr0+vKfNa1TWlKDGtq2scjj+NlI79whI3A3mT4Ibnp3iuypHWu6ig1AKRvW9ud7gAHfZWAIH7pDc\/Xs7IrFN+bl3VDb9nbkW2Idu45KzEMQQNt99p+Yeu59KLXTnZtNS78a6czIqrXcljxrrsCruST2HmTOUrmnTDWgGBtesubs9gO\/RKV3Tpw0AwNvlMubs9gO\/RSvw3U\/8Aozro4PucnTdhxbc7ZWPvsNu\/l\/5SBzZ0+ItRQBU1HUEUb7KmblIo3JJ2VbNhuST\/ABmtJ37nuT3JPcknzJP5zPXqteGAcBH1J\/dZriq17WAT5Wxn1J\/dfkREoWZIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRJ6jGtNZtFVhqHnaK3NQ2897NuI\/xkx9EGh4+VlZGRloLMbTsZsqyojdbHG\/TV1PZkASxtj2JRQdwSJ56f44z8nUKbcjUsjCx3uUOuO37DGoJ\/AmMVNTqo2Xd0b8zv3B1Mt27DXPMbRgR01JJIAE\/YWxls3Ya95jaJAjpqTJAAn99FDYk61zQMfU9XzF0cr6pXUMm2xK3NSbKou6FSLys5OfdRRsSW22UbzS6n4bVcEajiZSZmKL\/VrT0bMe2i4qHUPU5IKEMvvBv66\/rtF9q9sxkCcjiBqRxI9NFF9pUbJGQJyOIGpHEgdNFohS+3Lg\/Hz5cW47fnvttPiWF6Ps+99I8Q0vda9NOnJ0amdmrq5nJL9NCdk3IG+3ntI3oXhtr8a3OvvrwsGpxUcixHta25huKceiscrn2IJ7gD8+zbdNsS1hZmQTyiCQc6RjUwuutSWsLM7QJ5RBIOdIxqYWhiSe7wkE9UubLC4OazV4+Y2JkoTapAWt8crzHLclXUshCk79p8ZvhYUaq+lX5ddbq9FS39G2xLLchKHqrCJuy79cDkew4mRNrUGo4gajUiR3Gh06qJtKo1HEDUakSOOhGh0PNR2utm\/CrNt58VLbfv28p+EbdiNiOxB7EEeYI+Bk78H4+TpfiGrT1yX2GZTVkdFnrryFCF1Dpv76jqHs2\/mfzmDkeHr9S1vVaKNhwzdSutYhm4VJmWAkIgLWOSygIo3JPwG5E\/ZXbIj820Wx1HVT9kcWCJ2totjqOqiMSQah4bUYJ1HEy0zMVLlx7\/ANhZjW02OFKE12Eh6zyQcg3m47ee2+8KaJgvoWq5VuYqWscKix\/V77FxKzmY9or2VQ1z2OlYJTdV4r3OxnGWr3O2cDyl2oiAJ1mOEdOOhXKdm9ztnA8pdqIgCcGY4c8ZnQqC41D2sK60ex234pWjO7bAk8UQEnsCe35GeZk19HeLx1VE0\/VKkyCOGNZZhZDV5HOq170KOB0gi1+bbbkjbyM1eneHsjOy84NdWi4r5F2fm27rVWFss52lUG5Z2VyEA77Hy2nBbOLQRkkkYgjHUH9YEZmFz2VxaC3JJIxBGOoP6wIzMKPRJHleGEbEvzMDMTPqxSvrSdC3FvoWzcJb0bSedJ2b3ge2x7dm2yx4KRsKvUU1HHOGbelfc9GRV6uQvvfsypsvbmVQKinkWHw3IC1qHQcJ1GnOZggcY04rgtKp0HCdRpzmYIHEjTjCiM+q62b8Ks390E\/\/AAm+8UeGvU6cXKpya8zDzA\/RyK0er36jxeuyqz3q2B3Hc\/1H3A2nl4I1PIxs7G9Xusp62Ti1W9NtupW16Ao35qdz\/jI\/hFrwx+NNM68uB7qP4JbUDKmNNM66RwPdan1az\/s7Ppv\/APSfFlbL+JWXfy5KV3\/dvLd8aZet2a9lYuLlZmNjdmrcLaMZBVpqZD7Oq7e86OPP8TyO61n4+r06NXkamtWSmPbXfbkV3W\/t7b6+C2uoAQcRvzJ4gDuRNVWza3aAJkEgTABIIBgz1lbKti1u0GkyCQNqACQQDBnrKgUSaWeAimoX6fZnV1tj4vrVl74160rWOTOzMey1KoU9TfiS\/Ee8CJrNH8LnLsyzj5Asw8Klb78sY94PBlJ2TFI6rPutnY7DapjuO2+c2lUGCMyRqNRrx4cToFmNnVBgjMkajUa8eHE6BR6Jvtd8OdDEx8+jJTLw8i16BYKnosrvQMxqtpsJ23COQQSDxP6b5emeDxk4FmfVnUcKGrXLSyq+sY3MAtvYVPV4g+VYbkdgNyQJwW1Qu2QMxOo01kcDjlKiLWoXbIGYnUaayOBxylRaJL8zwVWmPRnLqeM+nXF0fLNGQj1Wq3HojE2NtthIbYADsjE7AbnE1\/wumFbiG3NqODm0tfRnpTc6mtV5HljqDaH3ascRvt1Rv5MB11rUaJI5cRodDroeenVddZ1WiSMY4jQ6HXQ89Oqjc+66mbfirNt58VLbb+W+3l5Sa6x4Bqw8pMXL1bGpa5azjk49zmzmePK0ISuNTz90O7dyr9gFJnr4Cxs3TPEFGBZZZSxyUTISqxxVkItVj1MdthbXs5Ych25HsDuJNtm8PDagiXBpiDBPSf8AI0lWNsXioG1BEuDTEGCeYn9dRpKgZG3Y9iOxB8wfyM\/JKMnQ7tQ1nUaKSi8c3UbrrbW41UUV5VvUttbbso3A7fFh+pHlf4ZrfHyMnAzkz1wwHyq\/V7sW1KiSBfWlpPWpGx3IIKgdxK\/Z35IGM8sxrA1McYmFWbWpkgYzyzGsDUxxiYUciSSvwxWlWI+Zmri2Z1a3YtCY12VY1Njca7LTWVWoMfIAsdvh5ga\/xVoV+m5VmJkcDZXxPKtiyOjqGVlJAI7HyIB3B\/QmLqD2t2iMY5cciRqJHNQfb1GN2iMY5YnIkaiRzhauIiVKlIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRIiIRTf0Oa5j4uZdj5bBMXUMc4tljHiqOd+mXY9lQhrF3+BdSdgCZ4aj6NNYqyDRXivkIW2qyK2r6Nif1bGZmHSO3mG22O+242Jh8yk1HJWvorkZC07bdEX2irb8umG47fptNba7DTFOoCYJggwc6jIPHstrLhjqYp1QTBMEGDnUZBxOeinmieF6Vy82vFzMy3+T9NVs5NOsIuzspufXxMRkG7YwKIp3DHl223222ORg5FnhzOxqtP8AV7lzMW+vTcdbbsuvHsNapZlK29z3O1dh3cA8UU8VUCVbiZFlLB6bLKnAID1O1bgHzAZCCBPujOvrdrK77q7H352JbYlj79zzdW5NufzMtZeMa0t2YkOBjkfUE4x0OpyrmXtNrS3YiQ4GOTvUE4xjQ6nKszw54ftxqPFOPVVkWoMRKKLOi59Yes5C2LUUXjayvyUhN9iJhLp12f4bx8XErazL0vPyDmYgBGQBa+QVs6J95mXqqm22\/u2DzUiQKnUchFCpkZCKPJUutVRudzsqtsO5P+M86cu1LDaltqWnkTaljpaSx3YmxTyJJ7nv3j2unAaGmIc054F21j0PcJ7bTgNDTGy5pzwLtrHoY9QpTq9Wo42Npg1K966qshTi6fcAt1WPWVLZLIByRAf2aiz3vxbbDeSXxjoOXd4o9ZSh\/VWydNyRllSMXo1V4is3rG3AtyqZQgPJjxAB3Eq7Iuexi9jvY7fiexmd227DkzEk\/wAZ6+v38Er69\/TqKtVX1rOFbKd1atOXFGB8iANpAXTILSCRLSM58oIyeRnhooC7ZBaQSJaRnPlBGTyM8NNFZmVpuSfGHVGNkGoZ9L9UUW9Ph0UHPqcePDcEct9twZh4Hh7It1nXLWbPxhS+p5QqxBZTmZ9LZdu1OKSB1K3IXuAwO6bDcgiCNq2WTucvKJ8tzkXE7fluX3nx\/KORzWz1jI6iAhLOtb1EB8wr8uSg\/kDLDd0yZ2T+cu15\/wAfVWG9pEyWn85drz\/j6qzWwr7PDup41OnerWjIw8irTaVtuzlx2tqAvyVYG+yxzVb+JVPGkbKqgb42JpBr0rxLpuNzyb6cjTW6aLzuYJbjvftXXuW4Mly7Df8Am5XNOdeljWpfclr787UtsWx99t+VitybfYeZ+AnxjZNtT9Sq2yqzuOpXY9b7N+Ic0IbvBvWGPL\/SW8NCHDGIB83pgAaob5hjy\/0lvD8pDhgRA\/NppgAKw\/AWgvi6\/pSpVkFkxqr84Mhb1TIycLKbpWlUHQG3DZX77kjcz20Cix6vE2mdN6s7LY5OLVYpqsyq6ci52SoWAc9wO3wPUPwBlc1Z16F2S+5GsO9jLbYrWHud3YNu57nufzP5z4uybXcWPbY9i7cXex2deJ3XZ2O42PcTlO8YxsBvF3ZzdnvA159FGnesY2A3i7s5uz3jjz4Qp74JxbdP03XcnNqsxq78I4NCZFb0tkZFy2qFSuwBmC8hudtgC39ltv3UNPyV8J46nHyFK6u91imm0FaBi5JNzjj7tH4TzPu+XeQPNzLryDfddeVBCm62y0qD5hTYTsOw8vyn2+pZJUocjIKFSpQ32lSpGxUqW2K7dtvKRF00N2IMbJaPmZJ\/suC7YG7ABjZLRzyZJP8ACnPiHTclfDGlK2NkK1WZnWWqaLQ1VZsyWFloK7117EHk2w7iRXwZgX352L0KLbullYtlvSrezp1i+vd34A8EGx7nt2mBZqWSwKtk5DKwIZWvtKsD5gqW2I\/SeWNk2VEmqyyskbE1uyEj8iVI3ErqVmOe10GAAP8AaIVVSux9RroMANH+0R9YVr+N31unXsu\/GxtSycQbLXSgzGw7BbpyUPstYNZ42O7dh+NPzkV8Q+D7a6NHrx8LJ9dyse5sqrhcbOa311I1lb9sdB1FBJ4qOQJ\/ORn+Vsv5rK\/\/AHF3\/wB8+f5SyeXL1nI5AFQ3Xt5BSQSoblvxJAO36CXVbqnU2pByScxiSCYxyEK6td0qhdIOSTmMSQTGOQhW3diW5uNd4c5ZBzsPFoYZz1OlOW9L3WDBtc1hvU13412Mffal278ffifgvw1kCrU7L01FPVaqlt0zF6tGVnLe7oEsAUk4oKPuQrbgWbeXeIDUskMWGRkBmADML7QzBd+IZuW5A3OwPluYTUslX6q5OQLePDqi+0WcN9+HMNy47\/DfadfeU3ua5zTiRrwzHqW\/8uKk+9pvc1zmmRI1\/pzHqW\/8uKs\/WtKycrQcXFqwlqtq1mvqYOIrWWYVNuPcKzkglrOqRfW7NYd\/2oLcdiq4mJo11Wg+IMeqrItX+UsdcZhTYWyaKcukC+sKv7RCiciy7jzlcY2ZdUXNd11ZsBFhrtdDYCSSLCpHMbk+e\/mZ91ajkIoRcjIVFHFUW61VVf7IUNsB+kG8pkyWmdkt1GkRyA0\/thDfUyZLTOyW6jSCOQ4H+ICnGoafkf6J4g9Xv3XV3vYdGzdaPVcra5hx3FPvL757e8O\/efHpNwL10Xw+WovUUYmat5aqxRQzviBFu3X9kWPYBttz5SFHUcnjw9YyOHHjw61vDjttx48tuO3bae+Pm9UmvOys847KeQpbruWGxT9nkXKhG433J7bCRdcMe0sAOWtb2IM\/RQddMe0sAOWtbw\/pIM\/RTz01+Hc3J1avoUW3rk4+PTW1aM9aWAFWrtZQRVsGVzy2HGzf4Hba6pZ614vxGx1e9ML1fHybq0Z60tVMgsbLFBVO7ce5862HwMiXpC8WY+bkHKwLdSxrbK6aLan6VFTU1LZ3L4+SzO\/Jh7rLtsW7\/AxDFyrat+lbbVy25dKx6+W2+3LgRvtufP8AMy+vd021nFuQXh3+2Yj1J+S017ymys4tyC8OJn3ZiPUn5aK0\/CQavVPEWHZWKsnUxqAwBmUgU5DDIyiqcL143VWCwHbYqwrbzmlx21iijPstxMTSqVxbabrG0nFxDkmzZFwqmSpWuNh8iu6jjuT5bwXJybLSGssssZeytY7uygHcAFiSBv3n3mZ193HrX3XcPwda2y3jv\/Z5seP8JSb0bMCcTEGNc59DOkSMdVnN8NmBIiYgxrnPoSdNRjqrFF+ZjafpSXYdHiDDycY2VUepXNdgj3AMavMqDbP7zLtx5Ka2XyAkZ9KGmU4mpWV0NaVaqi167rTddj2WJucey1mLOyqE\/ESdmA3O280OHqORQCtORfSrHdlputqDHy3YVsAx\/fMcncknuSSST3JJO5JPxJMrrXIezZjlrmIEYOpB5EwNAq6922pT2Y5a5iBGDqQeRMDQBfkRExrCkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkREIkTn\/ANteq\/L6f9LJ+4j216r8vp\/0sn7iexuK65Duvb3Bdch3XQETn\/216r8vp\/0sn7iPbXqvy+n\/AEsn7iNxXXId03Bdch3XQETn\/wBteq\/L6f8ASyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/wDbXqvy+n\/SyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/9teq\/L6f9LJ+4j216r8vp\/0sn7iNxXXId03Bdch3XQETn\/216r8vp\/0sn7iPbXqvy+n\/AEsn7iNxXXId03Bdch3XQETn\/wBteq\/L6f8ASyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/wDbXqvy+n\/SyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/9teq\/L6f9LJ+4j216r8vp\/0sn7iNxXXId03Bdch3XQETn\/216r8vp\/0sn7iPbXqvy+n\/AEsn7iNxXXId03Bdch3XQETn\/wBteq\/L6f8ASyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/wDbXqvy+n\/SyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/9teq\/L6f9LJ+4j216r8vp\/0sn7iNxXXId03Bdch3XQETn\/216r8vp\/0sn7iPbXqvy+n\/AEsn7iNxXXId03Bdch3XQETn\/wBteq\/L6f8ASyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/wDbXqvy+n\/SyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/9teq\/L6f9LJ+4j216r8vp\/0sn7iNxXXId03Bdch3XQETn\/216r8vp\/0sn7iPbXqvy+n\/AEsn7iNxXXId03Bdch3XQETn\/wBteq\/L6f8ASyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/wDbXqvy+n\/SyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/9teq\/L6f9LJ+4j216r8vp\/0sn7iNxXXId03Bdch3XQETn\/216r8vp\/0sn7iPbXqvy+n\/AEsn7iNxXXId03Bdch3XQETn\/wBteq\/L6f8ASyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/wDbXqvy+n\/SyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/9teq\/L6f9LJ+4j216r8vp\/0sn7iNxXXId03Bdch3XQETn\/216r8vp\/0sn7iPbXqvy+n\/AEsn7iNxXXId03Bdch3XQETn\/wBteq\/L6f8ASyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/wDbXqvy+n\/SyfuI9teq\/L6f9LJ+4jcV1yHdNwXXId10BE5\/9teq\/L6f9LJ+4j216r8vp\/0sn7iNxXXId03Bdch3XQETn\/216r8vp\/0sn7iPbXqvy+n\/AEsn7iNxXXId03Bdch3VZRET7ZfdJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCJERCL\/\/Z\" width=\"258px\" alt=\"how to calculate straight line depreciation\"\/><\/p>\n<p><h2>Straight Line Depreciation Method<\/h2>\n<\/p>\n<ul>\n<li>Property owners will need to pay taxes on the amount of money they depreciated, or were allowed to depreciate regardless of whether or not they used the benefit.<\/li>\n<li>No actual cash is put aside, the accumulated depreciation account simply reflects that funds will be needed in the future to replace the fixed assets which are reducing in value due to wear and tear.<\/li>\n<li>If an asset is purchased halfway into an accounting year, the time factor will be 6\/12 and so on.<\/li>\n<li>The most important difference between this formula and other common depreciation formulas is the denominator.<\/li>\n<li>In accounting and finance, it&#8217;s a fundamental method for representing how tangible assets decrease in value over time.<\/li>\n<\/ul>\n<p><p>In doing so, we are able to optimize the tax benefits of the deal \u2013 and investor returns \u2013 by taking the maximum amount of depreciation allowable under IRS rules. To learn more about our current investment  opportunities, click here. For example, suppose an asset having a depreciable cost of $5000 and a useful life of 5 years is purchased&nbsp;in the middle of an accounting year. In that case,&nbsp;the amount of depreciation expense in the first accounting year will be half of the full year\u2019s depreciation charge. The estimated period over which an asset is expected to be used, known as its useful life, is vital in calculating straight-line depreciation.<\/p>\n<\/p>\n<p><h2>Microsoft\u00ae Excel\u00ae Functions Equivalent: SLN<\/h2>\n<\/p>\n<p><p>The straight line depreciation method is very useful in recognizing and evenly carrying the amount of a fixed asset over its useful life. You use it when there\u2019s no specific pattern to how you would use an asset over a period of time. As aforementioned, this is the easiest depreciation method as it results in very few errors in calculation. The next step in the calculation is simple, but you have to subtract the salvage value. It is important to understand that although the depreciation expense affects the net income and therefore the equity of a business, it does not involve the movement of cash. No actual cash is put aside, the accumulated depreciation account simply reflects that funds will be needed in the future to replace the fixed assets which are reducing in value due to wear and tear.<\/p>\n<\/p>\n<p><h2>Resources for Your Growing Business<\/h2>\n<\/p>\n<p><p>The straight-line method of depreciation assumes a constant rate of depreciation. It calculates how much a specific asset depreciates in one year, and then depreciates the asset by that amount every year after that. In a nutshell, the depreciation method used depends on the nature of the assets in question, as well as the company&#8217;s  preference.<\/p>\n<\/p>\n<p><p>In this article, we are going to define what depreciation is, how it is calculated, why it reduces a real estate investor\u2019s tax liability, and how it can be recaptured upon property sale. By the end, readers should be able to take this information and incorporate it into their property financial models. For many, one of the <a href=\"https:\/\/teenslang.su\/id\/17196&amp;rresp=1\">https:\/\/teenslang.su\/id\/17196&amp;rresp=1<\/a> primary attractions of a commercial real estate investment is the tax benefits that come with it. While land does not depreciate, residential property, such as rental homes, does. But the IRS requires investors to use a different depreciation method known as the modified accelerated cost recovery system (MACRS, for short).<\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>The information provided on this website does not, and is not intended to, constitute legal, tax or accounting advice or recommendations. All information prepared on this site is for informational purposes only, and should not be relied on for legal, tax or accounting advice. You should consult your own legal, tax or accounting advisors before [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1802","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Straight Line Depreciation Method - Rem Apartamentos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/remapartamentos.com\/en\/straight-line-depreciation-method\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Straight Line Depreciation Method - Rem Apartamentos\" \/>\n<meta property=\"og:description\" content=\"The information provided on this website does not, and is not intended to, constitute legal, tax or accounting advice or recommendations. 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