Slide 9-17 Straight-Line Depreciation Depreciation Cost- Residual value Expense per Year Life in Years Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc., 1999?The McGraw-Hill Companies, Inc., 1999 Slide 9-17 Irwin/McGraw-Hill Cost - Residual Value Life in Years Depreciation Expense per Year = Straight-Line Depreciation