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  1. PRESUME ... New Car A - CEVS Neutral Selling = $150,000 OMV = $20,000 CEVS = $0 ARF = $20,000 PARF = 50% of ARF = 50% x $20,000 = $10,000 Straight Line Depri = $150,000 - $10,000 = $140,000 over 10 years = $14,000 per year New Car B - CEVS Rebate Selling = $150,000 OMV = $20,000 CEVS = $10,000 REBATE ARF = $20,000 - $10,000 = $10,000 PARF = 50% of ARF = 50% x $10,000 = $5,000 Straight Line Depri = $150,000 - $5,000 = $145,000 over 10 years = $14,500 per year New Car C - CEVS Surcharge Selling = $150,000 OMV = $20,000 CEVS = $10,000 SURCHARGE ARF = $20,000 + $10,000 = $30,000 PARF = 50% of ARF = 50% x $30,000 = $15,000 Straight Line Depri = $150,000 - $15,000 = $135,000 over 10 years = $13,500 per year Tio Bio?
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