| Dec. 31, 2008 | Jan. 1, 2009 | |
| Original Cost | $ 334,950 | $ 334,950 |
| Expensing Election | $ 250,000 | $ 125,000 |
| Balance | $ 84,950 | $ 209,950 |
| Bonus Depreciation | $ 42,475 | $ |
| Balance | $ 42,475 | $ 209,950 |
| Regular Depreciation '08 | $ 2,124 | $ |
| Regular Depreciation '09 | $ 16,141 | $ 41,990 |
| Total depreciation '08 | $ 294,599 | $ |
| Total depreciation '09 | $ 16,141 | $ 166,990 |
| Total depreciation through '09 | $ 310,739 | $ 166,990 |
| % deducted through 2009 | 93% | 50% |