The relevant factors in computing depreciation do not include: depreciation method. market value. cost. useful life. salvage value.

Using the straight method of depreciation, the formula for this is depreciable amount divided by the estimated useful life. In getting the depreciable amount, you need to amounts which are cost and salvage value. So you need to deduct salvage value from cost. So therefore, the answer for this problem is market value because it is not needed to compute for depreciation.