The lost value of equipment over a period of time is called depreciation. The simplest method for calculating depreciation is straight-line depreciation. The annual straight-line depreciation D of an item that costs x dollars with a useful life of n years is D= (1/n)x. Find the depreciation for items with the given characteristics. Cost is $15,957; life is 13 yr The annual straight-line depreciation is approximately $ per year. (Round to the nearest cent.)

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