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I am having problems on the formulas were used for yellow highlights in year 1. What I am trying to say is this.

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I have replicate the attached spreadsheet for my financial modeling class.  I am having problems on the formulas were used for yellow highlights in year 1.  What I am trying to say is this…in order to arrive to depreciation which is formula driven, you must first get fixed cost which is also formula driven, then in order to get fixed asset cost you must also know how to get to accumulated depreciation which is also formula driven.  Please help me out on the yellow highlights for year 1.  Thanks

 
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