For each of the following fixed assets, determine the depreciation expense for Year 3:
Disposal date is N/A if asset is still in use.Method: SL = straight line; DDB = double declining balance
Assume the estimated life is 5 years for each asset. 
Definitions:
Automated Shaper
Machinery equipped with computer numerical control (CNC) to shape materials into specific designs with minimal human intervention.
Unused Capacity
Refers to the available production or service facility resources that are not currently being used.
Predetermined Overhead Rate
A rate used in cost accounting to allocate manufacturing overhead costs to products based on a planned level of activity or driver, such as machine hours or labor hours.
Machine-Hours
A measure of production volume or activity based on the number of hours machines are in operation.
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