Example 3 

A planned capital investment has the start-up date of July 1, 1999. The year 1998, however, already has plan values.

Deprec. terms/Plan values

No.

Start-up date

Percent

 

Year

Plan values

1

7/1/1999

100%

 

1998

6,000

       

1999

2,000

       

2000

2,000

Simulated Acquisitions

No.

Date

Amount

     

1

7/1/1999

8,000

2

1/1/2000

2,000