You can also write down each year to a percentage of the replacement value at beginning of year expressed in nominal terms for example to 35 of the replacement value at beginning of year if you are at 3 years for a machine with a 5 year lifespan

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You can also write down each year to a percentage of the replacement value at beginning of year, expressed in nominal terms, for example, to 3/5 of the replacement value at beginning of year if you are at 3 years for a machine with a 5 year lifespan.