Let me give you question about this answer. Every time I look at this question so it is always confused me. As we know, the car was purcheased in May but you computed depriciation for whole 2000 year as 2500 ( 10.000*25%=2500). In my opinion depriciation for 2000 year should be calculated as follow: 10000*25%/12*7= 1458.33 (it takes a 7 months from may to december) It is possible I make a mistake. I couldn’t see any comprehensive explonation about this matter. Could you explain this issue again, pease?