| Dec. 31, 2008 | Jan. 1, 2009 | |
| Original Cost | $ 259,950 | $ 259,950 |
| Expensing Election | $ 250,000 | $ 125,000 |
| Balance | $ 9,950 | $ 134,950 |
| Bonus Depreciation | $ 4,975 | $ |
| Balance | $ 4,975 | $ 134,950 |
| Regular Depreciation '08 | $ 249 | $ |
| Regular Depreciation '09 | $ 1,891 | $ 26,990 |
| Total depreciation '08 | $ 255,224 | $ |
| Total depreciation '09 | $ 1,891 | $ 151,990 |
| Total depreciation through '09 | $ 257,114 | $ 151,990 |
| % deducted through 2009 | 99% | 58% |