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<p>Accumulated depreciation for two years = 1st year depreciation+2nd year depreciation</p>
<blockquote><p>= 18,000+18,000<br />
=36,000</p></blockquote>
<p>Book value of machinery = Cost price-accumulated depreciation</p>
<blockquote><p>= 100,000-36,000<br />
= 64,000</p></blockquote>
<p>The Book value of this machine at the end of 2nd year would be $ 64,000. For the upcoming years same process would be applied to calculate the Book value.
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Your writing is clear, expressive, and very pertinent to your subject.
nice post. thanks.