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The Fall River
Corporation bought a plant asset on January 1, 2010, at a cost of $ 45,000.
Estimated residual value is $5,000 and the estimated useful life is 8 years.
The company uses straight-line depreciation. On January 1, 2013, Fall River’s
management revises the total estimated life to be 10 years, with estimated
residual value of $2,000. The balance in Accumulated Depreciation on December
31, 2013, is: