| Dec. 31, 2008 | Jan. 1, 2009 | |
| Original Cost | $599,500.00 | $599,500.00 |
| Expensing Election | $250,000.00 | $ 25,500.00 |
| Balance | $349,500.00 | $574,000.00 |
| Bonus Depreciation | $174,750.00 | $ |
| Balance | $174,750.00 | $574,000.00 |
| Regular Depreciation '08 | $ 8,737.50 | $ |
| Regular Depreciation '09 | $ 66,405.00 | $114,800.00 |
| Total depreciation '08 | $433,487.50 | $ |
| Total depreciation '09 | $ 66,405.00 | $140,300.00 |
| Total depreciation through '09 | $499,892.50 | $140,300.00 |
| % deducted through 2009 | 83% | 23% |