Annual depreciation = (500-5)*18.18/100 = 900,000 Yuan
Depreciation rate for the second year (July 1, 2010 - June 30, 2011) = 9/55 = 16.36/ 100
Annual depreciation = (500-5)*16.36/100 = $810,000
Depreciation rate for the third year (July 1, 2011 - June 30, 2012) = 8/55 = 14.54/100
Annual depreciation = (500-5)*14.54/100 = $720,000
Depreciation rate for fourth year (July 1, 2012 - June 30, 2013) = 7/55 = 12.73100
Annual depreciation = (500-5)*12.73/100 = $630,000
Depreciation rate for fifth year (July 1, 2013 - June 30, 2014) = 6/55 = 10.91/100
Annual depreciation = (500-5)*10.91/100=$540,000
Depreciation rate for the sixth year (July 1, 2014 - June 30, 2015) = 5/55 = 9.09100
Annual depreciation = (500-5)*9.09/100=$450,000
The seventh year (2015 July 1 - June 30, 2016) depreciation rate = 4/55 = 7.27/100
Annual depreciation = (500-5)*7.27/100 = $360,000
Depreciation rate for the eighth year (July 1, 2016 - June 30, 2017) = 3/55 = 5.45/100
Annual depreciation = ( 500-5)*5.45/100=$270,000
Depreciation rate for year nine (July 1, 2017-June 30, 2018) = 2/55=3.64100
Annual depreciation = (500-5)*3.64/100=$180,000
Depreciation rate for year ten (July 1, 2018-June 2019 Depreciation rate for year 10 (July 1, 2018 - June 30, 2019) = 1/55 = 1.82/100
Annual depreciation = (500-50)*1.82/100 = $90,000
From the above depreciation, the depreciation to be depreciated from January-December 2010 would be:(90+81)/2=$855,000
Or: Depreciation to be depreciated from January-June 2010 would be:(500-5)*3.64/100 = $180,000
The depreciation rate for year 10 (July 1, 2018-June 30, 2019) is: (1/55)/2=1.82/100
Or: January-June 2010 would be Depreciation: (500-5)*10/55 * 1/2= $450,000
Depreciation due July-December 2010: (500-5)*9/55 * 1/2 = $405,000
Depreciation due January-December 2010 is: 45+40.5=$855,000