This assignment involves calculating the value of assets after depreciation using the straight-line method. It starts with an initial value of $250,000, then calculates the residual value for each year (20000, 96667, and 173333) based on a useful life of three years. The study concludes that making strong financial positions in businesses requires valuable gains and proper asset valuation. IAS 36 is referenced for its objectives and operating principles for assets, aiming to make fruitful changes in operational activities and their values.