Factors that Determine Depreciation Expense a)Initial Cost $24, 000 minus b Estimated Residual Value $2,000 equals Depreciable Cost $22,000 divided by c9-9C9 - 9 divided by Depreciable Cost $22,000 equals Factors that Determine Depreciation Expense b Estimated Residual Value $2,000 minus a Initial Cost $24,000