At the beginning of last year, barrington corporation purchased a piece of heavy equipment for $ 63,000. the equipment has a life of five years or 100,000 hours. the estimated residual value is $ 3,000. bremond used the equipment for 19,000 hours last year and 23,000 hours this year. depreciation expense for year two using double-declining-balance (ddb) and units-of-production (uop) methods would be as follows:

double declining balance depreciation:

$63,000 / 5 years = $12,600 or 20% per year

depreciation expense year 1 = $63,000 x 40% = $25,200

$63,000 - $25,200 = $37,800

depreciation expense year 2 = $37,800 x 40% = $15,120

units of production depreciation:

($63,000 - $3,000) / 100,000 hours = $0.60 per hour

Depreciation expense year 1 = 19,000 hours x $0.60 per hour = $11,400

Depreciation expense year 2 = 23,000 hours x $0.60 per hour = $13,800

according to the song of roland, the characteristics of an ideal knight are: loyalty to the king, skilled warriors and horseman, valiant, bold, courageous, strong and proud in battle. they should be determined to fulfil their duties and willing to die to make their people safe.