五、12%
Mike Geary, the controller of Shellhammer Company, has reviewed the expected useful lives and salvage values of selected depreciable assets at the beginning of 2010. Here are his findings:

All assets are depreciated by the straight-line metho(D) Shellhammer Company uses a calendar year in preparing annual financial statements. After discussion, management has agreed to accept Mike proposed changes. (The "Proposed" useful life is total life, not remaining life.)
Instructions