It depends on whether or not you are using the straight-line or double-declining balance method of depreciation. You'd need to estimate the useful life of the whore, which is probably a factor of the type of abuse they take. Fucking trannies usually would kick in some sort of accelerated depreciation. Janine's economic life, until recently, had been quite a bit longer than the average whore. And you need to estimate the salvage value of the whore. It's usually $0.00, right?