Medical equipment has reached the designed service life.

The average life-span method is the simplest. The annual net value of (30000-3000)/ 10 is the initial cost depreciation.

Annual depreciation rate of double declining balance method =2/ 10=20%

Depreciation in the first year =30000×20%=6000

Depreciation in the second year =(30000-6000)×20%=4800.

Depreciation in the third year =(30000-6000-4800)×20%

And so on to the eighth year.

The remaining two years are averaged by net value-residual value.

12345 depreciation rates are10/(1+2+3+..10), 9/(1+2+3+..10) and 8.

Annual depreciation is 30000-3000× annual depreciation rate respectively.