On october 1,2013 the Allegheny corporation purchased machinery for $115,000 the estimated service life of machinery is 10 years and the estimated residual value is $5,000 the machine is expected to produce 220,000 units during the life calculate depriciation in 2013 and 2014, partial user depriciation is calculated based on the number of months the assets is service straight line , sum of the year's digits, double declining balance, on hundred fifty percent declining balance, unit of production 9units produced in 2013 10,000 and units produce in 2014 25,000.