AccountingHub
A2

Only what comes next changes

Change the remaining life after year 2 and watch only the future years move.

Book value after year 2: $6,400
Year 1 unchanged $1,800
Year 2 unchanged $1,800
Year 3 revised $1,500
Year 4 revised $1,500
Year 5 revised $1,500
Year 6 revised $1,500

Useful life and salvage value are estimates, made before anyone really knows. When new information arrives, a takes the asset's current book value and spreads it over the revised remaining life.

Nothing about the past changes. The first years' depreciation already happened, on the best information available at the time — only the years still ahead use the new numbers.