Discussion Post: Fixed Asset
•	Identify a type of company in your pathway that might purchase fixed assets (see suggestions below).
•	List 5 fixed assets that they might purchase to run their business.
•	Select one depreciable fixed asset.  Based on research suggest what the cost, residual value and estimated life might be for that fixed asset.
•	Using your assumptions above, calculate:
o	Straight-line depreciation and book value for each of the first two years
o	Declining Balance depreciation and book value for each of the first two years
o	Units of Production depreciation (make assumptions about the first two year's use), and book value for each of the first two years.
•	Suggest which depreciation method might be more appropriate and why.
The response must include a reference list. Using one-inch margins, double-space, Times New Roman 12 pnt font and APA style of writing and citations.
Examples of sectors/industries in pathways could be:
o	AHCD: Media, Dance, Theater, Film production, Graphics design or Architecture
o	Business:  Tourism/Leisure, Telecommunications, Retailers, Computers, Equipment, Food and Beverage Products, Real Estate, Technology Hardware, Toys, Commercial Services, Financial Services, any business is acceptable
o	Education:  Non-Profit Services, Public Agency, Child care, Charter schools, Universities
o	Health Sciences:  Health Care Services, Healthcare Products, Hospital, Household Products, Chemicals
o	IMCT:  Aviation, Construction, Construction Materials, Logistics, Automotive, Mining
o	Public Safety:   Equipment providers for the industry, Public Agency, Non-Profit Services
o	STEM:  Engineering, Computers. Chemicals, Energy, Energy Utilities, Technology Hardware
o	SGSHS:  Healthcare Services, Non-Profit Services, Media, Public Agency.