Table:
0
A
B
C
D
1
December 31,
2
Useful Lives
2019
2018
3
Computer and office equipment
3 - 5 years
$143,942
$129,359
4
Leasehold improvements lease
Lesser of useful life of improvement or remaining life of lease
33,346
32,096
5
Furniture and fixtures
7 years
12,980
12,500
6
Building and improvements
7 - 30 years
14,553
14,381
7
Land
Non-depreciable
1,785
1,785
8
Property and equipment, gross
206,606
190,121
9
Less: accumulated depreciation
(136,226 )
(117,392 )
10
Property and equipment, net
$ 70,380
$ 72,729

Questions and formulas:
Question: What was the percentage change in the cost of leasehold improvements lease between 2018 and 2019?
Formula: (C4-D4)/D4
Formula2: (C4-D4)/D4
Level: Calculation