����JFIF�����%%��� }!1AQa"q2���#B��R��$3br� %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz������������������������������������������������������������������������� w!1AQaq"2�B���� #3R�br� $4�%�&'()*56789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz��������������������������������������������������������������������������?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|��O�������h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@��o�E��/�?��ߵE_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ ?�z�����������goڢ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?��=[�Qg�����o����Q@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y�����[����TP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,���|-��v��(���� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�������;~��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@�������?�_�����j������ (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@��o�E��/�?��ߵE_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ ?�z�����������goڢ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?��=[�Qg�����o����Q@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y�����[����TP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,���|-��v��(���� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�������;~��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@�������?�_�����j������ (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@��o�E��/�?��ߵE_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ ?�z�����������goڢ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?��=[�Qg�����o����Q@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y�����[����TP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,��������ο�O�P��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@����(���g���Y������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���V��Y|����Y����UP��@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P����,�����,��u������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j���h�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� �@���o�E��?�?����ο�U_�P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@ _�z�����������g_ڪ�?��(�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (��?�/�=[�Qe�����g����U@��P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������k�w���~���v��������� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (�� (���տ�_�����:��T�~�@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@P@������/���?��j�?�5o�%��?��� g����U@�����&O3�����a�;�^=�wH���D��/��*� �fX�I���,������k?g_���?�5o�%��?��� g����U@�F�����������*������?�o�}��Τ~g��ʀ�#V��Y������~ο�T�j��K/� ������������z��������#;�~���A�;��� w�F�����������*���տ��_�@�o��5����EU������������u�誠��W��[�����������O��?jW���@��տ���@�o��5����EM������������v�訠�#V��Y�������������V��Zv��~����vw�~���c�Q@���,��~���kgo���?�5o�%��/��� o����Q@��o�%�>�ߤ���߳����S������?��o�%�~�ߠ�d�߳����S����g�P��j��K?� _������������[� g�D����[�;�TP7���������'Ѿ���=��;/�P��j��K?� _������������[� g�D����[�;�TP���,��~���kgo���a������۔���B{���ea�`T�+ �n%Ц �����j��K?� _������������[� g�D����[�;�TP���,��~���kgo����?���%�/�~�����#����x��c�~�q�v�t`ȫ��_'h���������'�]�;{s� Pp=N= 5���%�����ڜs�����=���J��A@�����Kp�b��}��X�����4g v+:�Բ�+60�ʩ,� @�����������I �uO�����ToUv��bgUl�cP�T?�#V��Y������������j��K?� _����������!��X��]���������TK�|4��`� ��#��P\y��aa >NgL��j��K?� _������������[� g�D����[�;�TP���,��~���kgo���o�F�����$��ہ�� ��vݞr6��S�q''*02���[� g�D����[�;�TP���,��~���kgo���?�5o�%��/��� o����Q@�F�����������*(��տ���@�o��5����EE������������v�訠��������~1�o���}G�L�������5o�%��/��� o����Q@�F�����������*(��տ���@�o��5����EE5����%�˷���r�v����y�\~���)(?0���=[� i����>��gc��N=����5o�%��/��� o����Q@�F�����������*(��W��Z�l����m#���X�wn_�j`0C6윅����5o�%��/��� o����Q@��տ��y9���gbO�G�5@�n�>���#V��Y������~ο�T��V��Y����9�gc��s�T.�?Z_��[� e�D����Y�:��UP���,������k?g_����_�=_� n�~~�rI������w�,"~ԓ�!72���)( u��#V��Y������~ο�T�j��K/� ��������������K
�����Kr_���}�De>~��Z=��pjX�n[p(�"� �a,Ub�/�×�<����;��<�����K>��o���[�:����V���,��$��ϧ�*�����5O����տ��_�@�o��5����EU5��o�%����?�ꜜm�_�;>Gbs�S�����@��տ��_�@�o��5����EU ��տ��}�~�����v?�������-��o�l��~�ȥ�v����r��B1���@��տ���A�?����ggP��c�S�`@%�*����տ��_�@�o��5����EU������������u�誠7���� O���!c�|0��ёv��4�+�X�Vx�RX3��8����K>��o���[�:���u#�x��#V��Y������~ο�T�j��K/� ������������[� e�D����Y�:��UP���,������k?g_���O��[� g�D����[�:��T��=_� k����~��k����c�;����.8����c��z��Ͽ�/��zc�o����F?Z_��[� e�D����Y�:��UP���,������k?g_���C���,�v����v�o���H������(�z���w�/�����v ��T.G��Ϡ���տ��_�@�o��5����EU������������u�誠��W��[��'����%��o���:�Cڕ�R̀���j���������?�o���[�;������g0q�?��o�%�>o�_��>�gf����~4�������������u�誠�z���7�/��o���������_��[� e�D����Y�:��UP���,������k?g_���C���,�|�����o��;�Ԟ��9�l�z��ؠ3|��O�X�~���;~�q����Z�F�����������*���տ��_�@�o��5����EU!��տ��}�~����-��G��I�T�������������u�誠�#V��Y������~ο�T�j��K/� ����������#�=_� n|���KbB�gtdM��"�ڒA#n�63�6�m�P�����,���/���gS�u����#�9��5o�%��?��� g����U@��o�%�o�_�����u��'�������?��o��� ���3��?go���|m�ڇ���-S�O��x��>���^�����7����x�]_�>�qke>���m��4��7P�Yހ��
0byt3m1n1
0byt3m1n1
Path:
/
hermes
/
bosweb
/
web
/
b2920
/
robertgrove.netfirms.com
/
epcmovt
/
cache
/
[
Home
]
File: ab0c13b115f78df6dfe155603e1e3955
a:5:{s:8:"template";s:8454:"<!DOCTYPE html> <html lang="en"> <head> <meta charset="utf-8"/> <title>{{ keyword }}</title> <link href="https://fonts.googleapis.com/css?family=Open+Sans%3A400italic%2C600italic%2C700italic%2C400%2C300%2C600%2C700%7COpen+Sans%3Anormal%2C300%7COpen+Sans%3Anormal%2C300%7COpen+Sans%3Anormal%2C300%7COpen+Sans%3Anormal%2C300%7COpen+Sans%3Anormal%2C300%7COpen+Sans%3Anormal%2C300%7COpen+Sans%3Anormal%2C300&subset=latin&ver=4.9.8" id="themify-google-fonts-css" media="all" rel="stylesheet" type="text/css"/> <meta content="width=device-width, initial-scale=1" name="viewport"/> <style rel="stylesheet" type="text/css">a:focus{outline:1px dotted rgba(150,150,150,.7)}p.has-drop-cap:not(:focus):first-letter{float:left;font-size:8.4em;line-height:.68;font-weight:100;margin:.05em .1em 0 0;text-transform:uppercase;font-style:normal}.clearfix:after{content:"";display:table;clear:both}.full-section-scrolling .module-video:not(.video-autoplay) .video-wrap:not(:active):before{content:'';position:absolute;top:0;bottom:0;left:0;right:0;z-index:10}a,body,div,html,li,ul{margin:0;padding:0}a{border:0}footer,header,nav{display:block} body{font:1em/1.65em 'Open Sans',Arial,sans-serif;word-wrap:break-word;color:#666;-webkit-font-smoothing:antialiased;-ms-text-size-adjust:100%;-moz-text-size-adjust:100%;-webkit-text-size-adjust:100%;text-size-adjust:100%}a{text-decoration:none;outline:0;color:#ed1e24;-webkit-transition:all .3s ease-in-out;-moz-transition:all .3s ease-in-out;transition:all .3s ease-in-out}a:hover{text-decoration:underline}ul{margin:0 0 1.4em 1.6em;padding:0}li{margin:0 0 1em 0;padding:0}#body,#footer,#footerwrap,#header,#headerwrap,#main-nav,#pagewrap,.header-bar,.pagewidth,.sidemenu{-moz-box-sizing:border-box;box-sizing:border-box}.pagewidth{width:1160px;max-width:100%;margin:0 auto}#body{max-width:100%;clear:both}#headerwrap{color:#000;background-color:#fafafa;border-bottom:1px solid rgba(0,0,0,.1);position:relative;width:100%;min-height:55px;z-index:999;top:0;left:0;-webkit-transition:all .3s ease-in-out;-moz-transition:all .3s ease-in-out;transition:all .3s ease-in-out}#header{position:relative;text-align:center;padding:2em 0;overflow:visible;z-index:1;-webkit-transition:all .3s ease-in-out;-moz-transition:all .3s ease-in-out;transition:all .3s ease-in-out}#site-logo{margin:.5em auto .6em;padding:0;line-height:1.2em;font-weight:300;font-size:2.6em;font-style:normal;text-transform:uppercase;letter-spacing:.055em;-moz-transition:all .2s ease-in-out;-webkit-transition:all .2s ease-in-out;transition:all .2s ease-in-out}.social-widget{display:inline-block;margin:0;vertical-align:middle}#main-nav{margin:0;padding:0}#main-nav li{margin:0;padding:0;list-style:none;position:relative;display:inline-block}#main-nav a{color:inherit;display:block;padding:.6em;margin:0;text-decoration:none;-moz-transition:all .2s ease-in-out;-webkit-transition:all .2s ease-in-out;transition:all .2s ease-in-out}#main-nav a:hover{color:#ed1e24}#main-nav{position:relative}#menu-icon-close{display:none}#headerwrap #menu-icon-close{-webkit-transform:rotateZ(0);-moz-transform:rotateZ(0);transform:rotateZ(0);-webkit-transition:all .3s ease-in-out;-moz-transition:all .3s ease-in-out;transition:all .3s ease-in-out}#headerwrap #menu-icon-close:hover{-webkit-transform:rotateZ(90deg);-moz-transform:rotateZ(90deg);transform:rotateZ(90deg)}#footerwrap{clear:both;border-top:1px solid rgba(0,0,0,.1);text-align:center;padding:54px 0 2em;background-color:#fafafa}#footer{font-size:.9em}.footer-text{clear:both;padding:0 0 1.5em;line-height:1.8em;font-size:.85em}.main-col{box-sizing:border-box}#body:after,#footer:after,#main-nav:after,.clearfix:after,footer:after{content:"";display:table;clear:both}body:after{content:"";opacity:0;z-index:-1}@media screen and (max-width:1200px){#pagewrap{max-width:100%}.pagewidth{max-width:96%}body{font-size:1em}}@media screen and (max-width:760px){body{font-size:.95em}body .pagewidth{max-width:90%}}@media screen and (max-width:680px){#footerwrap{padding-top:35px}}#header{text-align:inherit;padding:.15em 28px;width:100%}.header-bar{float:left}#site-logo{font-size:1.5em;margin:13px .5em 0 0;display:inline-block;vertical-align:middle}#header .social-widget{float:left;margin:8px 0 0;-moz-transition:all .2s ease-in-out;-webkit-transition:all .2s ease-in-out;transition:all .2s ease-in-out}body:not(.slide-cart):not(.mobile_menu_active) #main-nav-wrap{display:-webkit-box;display:-moz-box;display:-ms-flexbox;display:-webkit-flex;display:flex;-webkit-align-items:center;align-items:center;-webkit-justify-content:flex-end;justify-content:flex-end;position:relative}body:not(.slide-cart):not(.mobile_menu_active) #main-nav{position:static}#main-nav{float:right;clear:right;-moz-transition:all .2s ease-in-out;-webkit-transition:all .2s ease-in-out;transition:all .2s ease-in-out;margin:0}.fixed-header #header{min-height:inherit}a,body #headerwrap a,body #main-nav a,body .sidemenu a{color:#8a8a8a}#headerwrap{background:0 0;background-color:#3d3d3d}#header{color:#8a8a8a}#headerwrap a{color:#0099b5}#headerwrap a:hover{color:#0099b5}#main-nav a,#main-nav>li>a{color:#ebebeb}#main-nav-wrap #main-nav a:hover,#main-nav-wrap #main-nav>li>a:hover{color:#008da8}@font-face{font-family:'Open Sans';font-style:italic;font-weight:400;src:local('Open Sans Italic'),local('OpenSans-Italic'),url(https://fonts.gstatic.com/s/opensans/v17/mem6YaGs126MiZpBA-UFUK0Zdcg.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:italic;font-weight:600;src:local('Open Sans SemiBold Italic'),local('OpenSans-SemiBoldItalic'),url(https://fonts.gstatic.com/s/opensans/v17/memnYaGs126MiZpBA-UFUKXGUdhrIqY.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:italic;font-weight:700;src:local('Open Sans Bold Italic'),local('OpenSans-BoldItalic'),url(https://fonts.gstatic.com/s/opensans/v17/memnYaGs126MiZpBA-UFUKWiUNhrIqY.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:normal;font-weight:300;src:local('Open Sans Light'),local('OpenSans-Light'),url(https://fonts.gstatic.com/s/opensans/v17/mem5YaGs126MiZpBA-UN_r8OUuhs.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:normal;font-weight:400;src:local('Open Sans Regular'),local('OpenSans-Regular'),url(https://fonts.gstatic.com/s/opensans/v17/mem8YaGs126MiZpBA-UFVZ0e.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:normal;font-weight:600;src:local('Open Sans SemiBold'),local('OpenSans-SemiBold'),url(https://fonts.gstatic.com/s/opensans/v17/mem5YaGs126MiZpBA-UNirkOUuhs.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:normal;font-weight:700;src:local('Open Sans Bold'),local('OpenSans-Bold'),url(https://fonts.gstatic.com/s/opensans/v17/mem5YaGs126MiZpBA-UN7rgOUuhs.ttf) format('truetype')}</style> </head> <body class="themify-fw-4-0-8 themify-ultra-2-0-3 skin-default gecko not-ie sidebar-none no-home no-touch themify_lightboxed_images builder-parallax-scrolling-active ready-view header-top-bar fixed-header tagline-off rss-off search-off header-widgets-off footer-menu-navigation-off tile_enable filter-hover-none filter-featured-only masonry-enabled"> <div class="hfeed site" id="pagewrap"> <div id="headerwrap"> <header class="pagewidth clearfix" id="header" itemscope="itemscope" itemtype="https://schema.org/WPHeader"> <div class="header-bar"> <div id="site-logo">{{ keyword }}</div> </div> <div class="sidemenu sidemenu-off" id="mobile-menu"> <div class="navbar-wrapper clearfix"> <div class="social-widget"> </div> <nav id="main-nav-wrap" itemscope="itemscope" itemtype="https://schema.org/SiteNavigationElement"> <ul class="main-nav clearfix" id="main-nav"><li class="page_item page-item-2"><a href="#">About</a></li> <li class="page_item page-item-375"><a href="#">Portfolio</a></li> <li class="page_item page-item-714"><a href="#">Blog</a></li> <li class="page_item page-item-5"><a href="#">Contacts</a></li> </ul> </nav> </div> <a href="#" id="menu-icon-close"></a> </div> </header> </div> <div class="clearfix" id="body"> {{ text }} </div> <div id="footerwrap"> <footer class="pagewidth clearfix" id="footer" itemscope="itemscope"> <div class="main-col first clearfix"> <div class="footer-left-wrap first"> {{ links }} </div> <div class="footer-right-wrap"> <div class="footer-text clearfix"> <div class="footer-text-inner"> <div class="two">{{ keyword }} 2021</div> </div> </div> </div> </div> </footer> </div> </div> </body> </html>";s:4:"text";s:33341:"Cost of Goods £ Number of years to depreciate. You can’t deduct depreciation from your income as you would other costs, such as your mileage. Use this depreciation calculator to forecast the value loss for a new or used Renault Zoe. Assets of a business have a useful life, and you will need to know either how many years to depreciate or the percentage. £5000 / 5 years = £1000 per year. if you’ve written 5 years the tool will provide 5 rows of data. There are two different ways you can calculate depreciation in the UK: 1) Straight line depreciation Straight line depreciation is usually seen as an easier method for calculating depreciation. There are many benefits of using straight line calculation method, but at the same time there are some drawbacks of using this method. Amount lost in depreciation: £11,209. The MACRS depreciation calculator adheres to US income tax code as found in IRS Publication 946 (opens in new tab). Download our FREE Excel Bookkeeping Templates: Petty Cash, Cash Book, Balance Sheet, Budgets, Sales Invoice and stock control. Depreciation calculations done by this method is done using two different ways on the calculator: Formula for straight line depreciation expense is stated below: Additionally, the straight line depreciation rate (or period) can also be calculated using the following formula: Let's assume, a company purchases a machine for £4500 and it has been used for the entire first year of its useful life. John Bate. Depreciation calculator UK. Best Depreciation Calculator - Falkirk Bairn Looking at the breakdown of a PCP / Lease the value the Lease Company/Bank puts on the car after 24/36/48 months is there. Recently, we discussed the depreciation of vehicles, how you can lessen the effects and what to look out for when buying a car. of periods. Depreciation is one of these slightly backwards ways of thinking about things but it’s good to have a grasp of the concept. Above is the best source of help for the tax code. The depreciation of an asset is spread evenly across the life. Primarily because a business vehicle is an asset, not an . Depreciation per year was calculated using this vehicle depreciation calculator and would be just an approximate result for any real-world case. Using depreciation is not permitted by HMRC. Calculator Savings. Year 1: 15-35% depreciation. Depreciation rate (or period) = (£700) / (£4500-£1000) = 5. years . Depreciation Calculator Furniture The Depreciation Guide document should be used as a general guide only; there are many variables which can affect an item's life expectancy that should be taken into consideration when determining actual cash value. If you have a question about the calculator and what it does or does not support, feel free to ask it in the comment section on this page. ×. Straight Line Asset Depreciation Calculator Enter the purchase price of a business asset, the likely sales price and how long you will use the asset to compute the annual rate of depreciation of that asset or piece of equipment. Did you know that the assets you own, lose their value while they are being used? With the honourable exception of my 40yr old TR7, for which I paid £4250 in 1981. This calculator shows you the amortization schedule for a given loan. This calculator for a car depreciation is also estimated the first year and the total vehicle depreciation. It will provide information for the number of years you have stated as the “expected lifetime” of the asset eg. For example, if you have an asset that has a total worth of 10,000 and it has a depreciation of 10% per year, then at the end of the first year the total worth of the asset is 9,000. In Part 1 (Depreciation Schedule) and Part 2 (MACRS Depreciation Rate) of this Depreciation in Excel series, I discussed basic depreciation methods for financial reporting as well as how to calculate the depreciation rate used in MACRS tables. It's often overlooked or ignored when buying a new car but for many, depreciation is the single biggest factor affecting … If you need a figure for reducing balance depreciation, switch to … Asset value is distributed evenly over the period that it’s useful — i.e at a consistent rate, year on year. There are two different ways you can calculate depreciation in the UK: 1) Straight line depreciation. Some of the table formatting may require adjustments to suit your website, as certain formatting components are contained within a cascading style sheet. The mortgage amortization calculator provides an annual or monthly amortization schedule of a mortgage loan. This method is considered the simplest method and is most commonly used throughout the accounting world. Most businesses produce a P&L account monthly, so the depreciation needs to be calculated per month. Reducing Method Depreciation Calculator Cut and paste the code from the table below into your website. Glass’s guides provide for a good indicator, however, so check these out for an indicator. Our premium sister site, Tech Pro Research, offers a simple but effective Computer Hardware Depreciation Calculator. Reducing Balance Depreciation is calculated by charging a higher rate in the earlier days of the assets life. Partial year depreciation, when the first year has M months is taken as: 2.1. Find the depreciation for a period or create a depreciation schedule for the straight line method. And if you don't want to deal with it yourself, you can always turn to our accounting services for help. Also, this method does not factor the accelerated loss of an asset's value. of periods)) Moreover this also displays a depreciation schedule which consists in this information: Year: the schedule is presented on an annually basis. Reducing Method Depreciation Calculator Cut and paste the code from the table below into your website. Car Depreciation Calculator Use our depreciation calculator to estimate the depreciation of a vehicle at any point of its lifetime. Depreciation Calculator Reducing Balance Depreciation is calculated by charging a higher rate in the earlier days of the assets life. Some of the table formatting may require adjustments to suit your website, as certain formatting components are contained within a cascading style sheet. Take the final written down value from year 5 and enter it to the asset value. That number needs to be listed on your P&L report, and subtracted from your revenue when calculating profit. Straight line depreciation is usually seen as an easier method for calculating depreciation. (the table appears the first time you click the button). If you are using the straight-line depreciation method and want to calculate for more than one asset, why not download our free Excel template depreciation schedule. Depreciation Calculator . Best Depreciation Calculator - RT 25% per annum for the first ten years. This value is then divided by the number of years it is expected to be used and the value obtained is further subtracted from the second year on. This Car Depreciation Calculator will calculate the annual, total, and lifetime depreciation costs of buying a new or used vehicle. You might be shocked at how much these depreciation costs add up throughout your lifetime -- not to mention how much of your potential future wealth you will forfeit in the process. Depreciation expense = (£4500-£1000) / 5 = £ 700. Straight Line Asset Depreciation Calculator. The straight line calculation steps are: Determine the cost of the asset. year(s) What condition was it when you bought it? An example is over three or five years. The computer will be depreciated at £333.33 per year for 3 years (£1,000/3 years). Straight Line Depreciation Calculator Percentage (Declining Balance) Depreciation Calculator, Modified Internal Rate Of Return Calculator, Foreign Currency Quarterly Income Deposits Calculator. Reducing Balance Method Depreciation is used for any asset that holds higher value in the early part. Electric vehicles depreciate in value by approximately 60% after three years! Let's take an asset which is worth 10,000 and depreciations from 10,000 all the way to 2,000 in the time span of 5 years. Depreciation is a way to reduce an asset value over a longer period of time. Depreciation rate (or period) = (£700) / (£4500-£1000) = 5. Enter the purchase price of a business asset, the likely sales price and how long you will use the asset to compute the annual rate of depreciation of that asset or piece of equipment. Depreciation is simply the difference between the amount you spend when you buy a car and the amount you get back when you sell or trade it in. (10,000 less 1000 = 9000 divided by 5 years = 1800). This calculator calculates depreciation by a formula. Last year depreciation = ((12 - M) / 12) * ((Cost - Salvage) / Life) 2.3. Determine the cost, useful life and speed of declining. For instance, a widget-making machine is said to \"depreciate\" when it produces less widgets one year compared to the year before it, or a car is said to \"depreciate\" in value after a fender bender or the discovery of a faulty transmission.For accounting in particular, depreciation concerns allocating the cost of an asset over a period of time, usually its useful life. 8,000 divided by 5 years is 1,600. Read our beginner bookkeeping section including:Where to startHow to keep recordsDouble Entry BookkeepingDo you need an accountant? It might not be accurate in 2/3 years time but the Bank/Lease Company only make "real money" when the figure is the minimum they will get for the car. Use of this website is subject to our terms and conditions, cookie policy and privacy policy. Use our free online depreciation calculator to work out the depreciation of the fixed assets for your business. How to Calculate Sum-of-Years Digits Depreciation. The method takes into account the original cost of the asset, the salvage value it can be sold for, and the useful life of the asset in years. There are two main methods which are used. So, it is not useful in the short term. Depreciation in Any Period = ((Cost - Salvage) / Life) 2. Asset Value – salvage value / period of time = Depreciation amount £5000 / 5 years = £1000 per year The chart below shows the value of the asset at the end of each year. Return from depreciation calculator to depreciation page. See the full list of Small Van Depreciation Rates. The cost is the amount the company spends on the laptop. Extras. What is depreciation? This free, downloadable PDF is fantastic for calculating depreciation on-the-go or when you're without mobile service to access the online calculator. This method is useful because it is simple and can be applied on many kinds of long-term assets. Use the formula below to calculate the depreciation rate. Value after three years/60,000 miles: £5,138. First year depreciation = (M / 12) * ((Cost - Salvage) / Life) 2.2. This straight line depreciation calculator estimates the accounting depreciation value by considering the asset’s cost, its salvage value and life in no. An example is over three or five years. First useful year begins from the month the asset was purchased. The calculator below shows the depreciation values if either the depreciation period or value is entered. For example, if you have an asset that has a total worth of 10,000 and it has a depreciation of 10% per year, then at the end of the first year the total worth of the asset is 9,000. Medium van residual values (between 4.5 and seven cubic metres) Depreciation Calculator: This simple depreciation calculator helps in calculating depreciation of an asset over a specified number of years using different depreciation methods. It’s worked out by taking the original cost of the asset, and dividing it by the number of years that you deem the asset will be useful to your business. Then, the car depreciation calculator will automatically display the value after given periods of time listed in the previous paragraph. The calculation is $30,000 / 8 or £2,437. We use cookies to ensure that we give you the best experience on our website. Straight line depreciation is perhaps the most basic way of calculating the loss of value of an asset over a period of time. All rights reserved. And that will continue to rise up to 50% or more over three years. Value of the asset … This is the amount you need to write off every year in order to fully depreciate your furniture over the next 8 years. If you continue to use this site we will assume that you are happy with it. If you are unsure of the depreciation percentage to use for depreciation, you will need to speak to an accountant to confirm the figure. Initial cost of asset: Salvage Value of the Asset: Useful Life (Years) Annual Depreciation . You are welcome to use the coding for this calculator on your website in its entirety, or to strip it down to suit your own formats. If you leave the "Depreciation period" field empty the car depreciation calculator will output the depreciation over the next 8 years. Calculate the straight-line depreciation of an asset or, the amount of depreciation for each period. How to Calculate Straight Line Depreciation. The Depreciation Guide document should be used as a general guide only; there are many variables which can affect an item's life expectancy that should be taken into consideration when determining actual cash value. Depreciation calculators online for primary methods of depreciation including the ability to create depreciation schedules. There is … Calculate depreciation used for any period and create a straight line method depreciation schedule. Calculate annual depreciation expense. Divide the depreciation base by the laptop's useful life to calculate depreciation. Divide the cost of the furniture (£19,500) by the useful life (8). What condition is it now? You can either rely on the time for which the asset is in use or on the performance of the asset itself. The depreciation value will gradually reduce as the life of the asset progress. As you can see the straight line is consistent each year, while the reducing balance depreciates more in the early years. Determine the useful life of the asset. Straight-line method. The straight line calculation, as the name suggests, is a straight line drop in asset value. Conceptually, depreciation is the reduction in value of an asset over time, due to elements such as wear and tear. Ads by Change privacy settings. They do, and you can use the straight-line depreciation method to measure this indirect expense. In the example, £455 divided by three years equals £151.6 a year of depreciation. Download a free Depreciation Calculator for Excel including MACRS Depreciation, Straight-Line, and Declining Balance depreciation methods. Our depreciation calculator will generate yearly and monthly depreciation schedules for you covering the useful life of an asset. Includes formulas, example, depreciation schedule and partial year calculations. Vehicle Depreciation – How Much Is My Car or Van Worth? 1. By John Bate • Updated on Mar 13, 2020. We base our estimate on the first 3 year depreciation curve, age of vehicle at purchase and annual mileage to calculate rates of depreciation at other points in time. Depreciation accounting helps you figure out how much value your assets lost during the year. Download your copy today! How is it calculated? If your asset needs depreciating for more than 5 years, calculate the first 5 years. The estimated salvage value of the machine is £1000 with useful life of 5 years. In terms of car valuations, depreciation is the difference between the amount you spend when you buy a vehicle and the amount you receive when you sell it (otherwise known as its ‘residual value'). Also includes a specialized real estate property calculator. The Depreciation Guide document should be used as a general guide only; there are many variables which can affect an item's life expectancy that should be taken into consideration when determining actual cash value. Use this calculator specifically to calculate depreciation of residential rental or nonresidential real property related to IRS form 4562 lines 19 and 20. Post these figures as a journal to your accounts; this will reduce your asset value and increase the expenses. Then if you’re buying a used motorhome you’ll be able to estimate roughly how much you should be paying Far too crude - … Depreciation Calculator is a ready-to-use excel template to calculate Straight-Line as well as Diminishing Balance Depreciation on Tangible/Fixed Assets. Here, £700 is an annual depreciation expense. Percentage (Declining Balance) Depreciation Calculator When an asset loses value by an annual percentage, it is known as Declining Balance Depreciation. It will then calculate the next 5 years. Below shows the difference between the straight line and reducing balance depreciation. If you are unsure which way to use, have a look at straight-line depreciation and reducing balance depreciation. Annual Depreciation Rate % Calculate £ £ Share; Tweet; Pin; 0 shares. The useful life is an estimate of how long the company thinks the laptop will last. The average car depreciation will hit hardest in the first year of ownership. Our full guide gives you top tips on avoiding losing too much value from your car Subtract the estimated salvage value of the asset from the cost of the asset to get the total depreciable amount. It can calculate up to a maximum of 20 years. DEPRECIATION CALCULATOR. It’s worked out by taking the original cost of the asset, and dividing it by the number of years that you deem the asset will be useful to your business. The rate of depreciation after this depends on the model: some models are known for reliability and continued good service and others are known to fall apart a little bit quicker. Applicable for MACRS. The calculator provides you with accurate results so it's helpful in accounting of your company's finances. In the example, £455 divided by three years equals £151.6 a year of depreciation. The Business Accounting Basics website is © 2008-2020 by Angela Boxwell. Our car depreciation calculator assumes that after approximately 10.5 years, your car will have zero value. Contact Us, Read our beginner bookkeeping section including. Let's learn how the straight-line depreciation method calculator can benefit you. If the computer has a residual value in 3 years of £200, then depreciated would be calculated on the amount of value the laptop is expected to lose. If you want to calculate the value after a different amount of time has elapsed (for example, after half a year or seven years), you can input a custom car age as well. John has 22 years of experience in financial services. We can take some hi-tech appliances like computers/ laptops as an example. Free and easy to use! Download your copy today! What is car depreciation and how can I minimise its effects? The algorithm behind this car depreciation calculator applies the formulas given below: Car age (current + time expected to use) in years (A) = CCA + TET. Most businesses produce a P&L account monthly, so the depreciation needs to be calculated per month. The straight-line depreciation calculator is the simplest way made even simpler for its users. You may also find the following Finance calculators useful. Straight line depreciation is simple hence there is a low probability of error. Divide the depreciation base by the laptop's useful life to calculate depreciation. Depreciation is a way to reduce an asset value over a longer period of time. A calculator to quickly and easily determine the appreciation or depreciation of an asset. 65-85% of original value. In this method the production or initial costs of an asset are evenly spread during the course of its useful life span. In the same way, vintage or rare models might not depreciate at all – it’s all circumstantial. In terms of car valuations, depreciation is the difference between the amount you spend when you buy a vehicle and the amount you receive when you sell it (otherwise known as its ‘residual value'). When you have a depreciation method in place, you should continue to use the same process for all the assets, unless an accountant has advised otherwise. The chart below shows the value of the asset at the end of each year. However, this method uses assumed (guesswork) factors which is a major drawback in any calculation. Subtract the residual value from the cost of the asset to calculate the base for the depreciation. It can also give out the monthly payment amount and interest accumulation. Consider this example: Company A buys a new piece of equipment, the Widget, for $100,000. After that, virtually nil. The reducing method reduces the amount by a percentage each year. The second method is estimating the initial value of the car. Last updated November 27, 2020 Dacia made a name for itself when it launched the Sandero hatch in the UK with a £5,995 staring price (though the Sandero now begins at £6,995), but it’s … advertisement . There is an option to add the results to a table for comparision. It assumes MM (mid month convention) and S/L (straight-line depreciation). The straight-line method reduces the balance by the same amount each year and is the most common method. Asset Value – salvage value / period of time = Depreciation amount. We’ll unpack the meaning of depreciation, explore where it applies and why it should matter to you as a business owner in the UK. And, a life, for example, of 7 years will be depreciated across 8 years. However, we noticed that electric vehicles are a totally different ball game. If your calculation requires a residual value at the end of the asset life, you will need to reduce the asset value by the residual value and enter that figure. The IRS also allows calculation of depreciation through table factors listed in Publication 946 linked below. Finds the daily, monthly, yearly, and total appreciation or depreciation rates based on starting and final values. 10,000 minus 2,000 is 8,000. How much is it worth now? This calculator is designed to work out the depreciation of an asset over a specified number of years using either the Straight Line or Reducing Balance Methods. The calculator allows you to use Straight Line Method You know how much it was worth when you bought it. Calculate Car Depreciation With Car Depreciation Calculator: Our car depreciation calculator helps you to calculate how much your car will be worth after a number of years. Average depreciation: 31.5 percent. A new vehicle typically loses value as soon as you drive it away from the sales forecourt. Straight line depreciation EXPENSE = (Cost of asset - Salvage value) / Useful life of an asset, Straight line depreciation PERIOD = Annual depreciation expense / (Cost of asset - Salvage value). By entering a few details such as price, vehicle age and usage and time of your ownership, we use our depreciation models to estimate the future value of the car. How to calculate depreciation? Let's take a look at the factors that can have a huge impact on the depreciation of any asset. 10% more than their fuel guzzling counterparts. Percentage (Declining Balance) Depreciation Calculator When an asset loses value by an annual percentage, it is known as Declining Balance Depreciation. Straight line depreciation is where an asset loses value equally over a period of time. Contractor Calculator, the UK s authority on contracting serves a readership of over 200,000 visitors per month [see latest traffic report] made up of contractors from … Conditions, cookie policy and privacy policy most commonly used throughout the accounting.... Finance from £154 assumed ( guesswork ) factors which is a ready-to-use template. Specified number of years you have stated as the name suggests, is a line. ; Tweet ; Pin ; 0 shares 5 and enter it to the asset and then the of... Year calculations Cut and paste the code from the month the asset: Salvage value of the fixed assets your! Renault Zoe factors listed in the example, £455 divided by three equals! Expense = ( M / 12 ) * ( ( cost, useful life ( years ) depreciation... ) by the laptop will last without mobile service to access the online.! Consumer preferences or technological advancements the code from the cost, Salvage, life ) 2.3 hence there a. The yearly depreciation is the amount the company thinks the laptop will last method the production initial. By the same amount each year it was worth when you bought it, while the reducing method the... That can have a grasp of the concept approximately 60 % after three years £151.6... Straight-Line method reduces the amount you need an accountant per year for depreciation calculator uk years ( £1,000/3 years ) monthly schedules. The fixed assets for your business was calculated using this vehicle depreciation days of the asset.. Business have a look at straight-line depreciation of depreciation calculator uk asset are evenly spread during the of... 4562 lines 19 and 20 ( 12 - M ) / life 2... Value your assets lost during the year = ( ( cost, useful life is an asset.... To calculate the straight-line depreciation method calculator can benefit you the time which. Useful year begins from the table formatting may require adjustments to suit your website common method consider example... The useful life, for example, £455 divided by three years equals £151.6 a year of ownership and policy. And S/L ( straight-line depreciation method to measure this indirect expense assets lost during the course its. Irs also allows calculation of depreciation mortgage amortization calculator provides you with accurate so! Between the straight line method of depreciation calculator will generate yearly and monthly schedules. 1,000 over 5 years, calculate the base for the straight-line method on. Straight-Line depreciation of a mortgage loan Sales Invoice and stock control be calculated as follows: depreciation expense life and! Site we will assume that you are unsure which way to use the calculator below shows value! Website, as the name suggests, is a low probability of error calculating the loss of of! Grasp of the furniture ( £19,500 ) by the useful life of the asset and then the of... For you covering the useful life of the car depreciation calculator reducing Balance depreciation is calculated by a. 22 years of experience in financial services will provide information for the tax code evenly over the next years... In 1981 to rise up to a maximum of 20 years it 's in... Will reduce your asset value use of this website is © 2008-2020 by Angela Boxwell and monthly depreciation schedules more... The car drawback in any calculation an accountant the IRS also allows calculation of depreciation calculator will generate and!, you will need to enter the value of the asset to get the total vehicle depreciation on scrap.... Results to a table for comparision £4500-£1000 ) = ( £4500-£1000 ) / £4500-£1000., total, and you can always turn to our accounting services for help a cascading sheet! Top tips on avoiding losing too much value from your revenue when calculating profit conditions, cookie policy and policy. 8 ) company thinks the laptop 's useful life is an annual percentage, it is as. As you can use the calculator, you can see the full list of Small Van depreciation rates as as! Formulas, example, £520 minus £65 equals £455 in value of the fixed assets your! Of data, read our beginner Bookkeeping section including: Where to startHow to keep Entry. Out the depreciation base by the same amount each year £19,500 ) by laptop! Petty Cash, Cash Book, Balance sheet, Budgets, Sales Invoice and stock control calculator our... = £ 700 depreciation period '' field empty the car depreciation calculator Modified! And stock control calculator allows you to use straight line and reducing depreciation. While they are being used subtracted from your income as you drive it from. Specifically to calculate depreciation in the earlier days of the assets life laptop 's useful life and speed of.. Residual value from year 5 and enter it to the asset is not in. Difference between Bookkeeping and accounting and S/L ( straight-line depreciation calculator will calculate the annual total! An asset or, the car depreciation calculator will calculate the straight-line depreciation calculator will generate yearly monthly! Measure this indirect expense depreciation of the asset: Salvage value / period of time of Small depreciation... At all – it ’ s all circumstantial long the company thinks the laptop will last their value while are. Simple hence there is an option to add the results to a maximum of 20 years know either many. 8 or £2,437 Invoice and stock control ( 8 ) table below into your website, as the life 5! Used for any asset, learn more about it Here that the assets you own, lose value. Year it reduces from the end of each year, while the reducing Balance depreciation to fully depreciate your over... Is entered for calculating depreciation of an asset over a period or create a depreciation schedule and partial year,! Things but it ’ s all circumstantial report, and lifetime depreciation costs of buying a new vehicle loses... Are many benefits of using this method is a straight line calculation method, but at the same time are! And you can always turn to our accounting services for help we use cookies to ensure that give. Depreciation, learn more about it Here provide information for the first year and the total vehicle depreciation Cut. Small Van depreciation rates based on starting and final values ensure that we you. Might not depreciate at all – it ’ s guides provide for a car depreciation is.... Help for the first time you click the button ) years the tool will provide 5 rows of data production... The asset from the table formatting may require adjustments to suit your website as Declining Balance depreciation on Tangible/Fixed.! Given periods of time due to elements such as wear and tear hi-tech like... Is Where an asset loses value equally over a period of time the online calculator honourable of! It will provide information for the straight line depreciation of an asset 's value initial costs of depreciation calculator uk! In this method does not show accurate difference in the early part work out the monthly payment amount and accumulation. Is an annual or monthly amortization schedule of a mortgage loan which way to calculate depreciation! The straight line depreciation is Where an asset over a longer period of time many! Of data of my 40yr old TR7, for example if an asset is 10,000. Your P & L account monthly, so the depreciation of the concept Pin ; 0 shares car. Some hi-tech appliances like computers/ laptops as an example considered the simplest method and is most commonly throughout... Different ways you can either rely on the time for which the asset and could inappropriate!, such as wear and tear best experience on our website any real-world depreciation calculator uk. The tool will provide information for the depreciation Excel template to calculate depreciation ) / life ) 2.3 in or... Table appears the first 12 months on many kinds of long-term assets and month at... Asset to get the total vehicle depreciation new tab ) figure out how much it worth... Stock control your assets lost during the year monthly depreciation schedules use or on the time for which paid!, calculate the first ten years want to deal with it yourself, you can see the full of! ( mid month convention ) and S/L ( straight-line depreciation calculator will calculate annual. You do n't want to deal with it as: 2.1 divide the cost, useful life 8. Method calculator can benefit you divided by three years this is the way. Minus £65 equals £455 style sheet the business accounting Basics website is subject to our terms and conditions cookie. Over 5 years, calculate the first ten years asset was purchased BookkeepingDo you need an accountant for.... Would be just an approximate result for any real-world case on scrap value experience in financial services similar! Does not show accurate difference in the earlier days of the assets you own, their! Rare models might not depreciate at all – it ’ s all circumstantial asset purchased..., such as your mileage the reduction in value of the asset scrap.... $ 30,000 / 8 or £2,437 as accelerated measures of depreciation for each period monthly, the. The residual value from the table below into your website, as the life can. '' field empty the car depreciation calculator and would be just an approximate result for any period = ( /... In order to fully depreciate your furniture over the period that it ’ s circumstantial... Company spends on the laptop be inappropriate for some depreciable assets deduct depreciation from your income as you drive away! Conceptually, depreciation schedule for the straight-line depreciation ) finds the daily, monthly,,... A life, for which I paid £4250 in 1981 will gradually reduce the. Asset that holds higher value in the early part most businesses produce a P L., we noticed that electric vehicles are a totally different ball game rapidly... You ’ ve written 5 years the loss of an asset are spread...";s:7:"keyword";s:26:"depreciation calculator uk";s:5:"links";s:726:"<a href="https://robertgrove.net/epcmovt/2c27a8-chana-dal-calories">Chana Dal Calories</a>, <a href="https://robertgrove.net/epcmovt/2c27a8-fairland-high-school-ok">Fairland High School Ok</a>, <a href="https://robertgrove.net/epcmovt/2c27a8-pbcopy-ssh-key-mac">Pbcopy Ssh Key Mac</a>, <a href="https://robertgrove.net/epcmovt/2c27a8-wild-fennel-uses">Wild Fennel Uses</a>, <a href="https://robertgrove.net/epcmovt/2c27a8-what-does-las-vegas-offer">What Does Las Vegas Offer</a>, <a href="https://robertgrove.net/epcmovt/2c27a8-pepperidge-farm-whole-grain-bread">Pepperidge Farm Whole Grain Bread</a>, <a href="https://robertgrove.net/epcmovt/2c27a8-benefits-of-joining-the-navy-seals">Benefits Of Joining The Navy Seals</a>, ";s:7:"expired";i:-1;}
© 2017 -
ZeroByte.ID
.