PPE at cost..58,500 - accumulated depreciation at 1st jan 2014..34,500 what would be the depreciation for y/e 2014 @ 12.5% at reducing balance?

Net Book Value =58,500 -34,500

                             =24,000 as at1st of Jan2014 

So calculate the dep on NBV =24,000 @12.5 % 

                So,  Depreciation     = 3,000 for the Year

And Carrying Amount is :

                                =24,000 -3,000 =21,000 as at31st December2014

Using Reducing Balance Method the depreciation charge for the Y/E2014 will be3000.

The depreciation expense is3,000 while its carrying amount is21,000

36000 depreciation at the end of year ended2014