Ihave 100,000.00 for a new business. i purchased a piece of equipment for 100,000. the expected useful life is 5 years and salvage value is 20,000. i rented the machine for 25,000 a year for 5 years. operating costs annually are 6,000. at the end of the fifth year i sold equipment for 22,000.00 instead of 20,000.00. how is this calculated?