21. the 2016 financial statements of willamette valley vineyards, inc. include the following footnote: note 4. property and equipment december 31, 2016 december 31, 2015 construction in progress $ 449,409 $ 482,284 land 8,063,716 5,089,472 winery buildings and hospitality center 14,458,309 13,756,320 equipment 10,122,593 9,055,987 33,094,027 28,384,063 less accumulated depreciation (12,897,082) (11,654,901) $20,196,945 16,729,162 depreciation expense $ 1,254,455 $ 1,194,191 the average useful life of willamette’s depreciable assets at the end of fiscal 2016 is:

The average useful life of the assets is 19.59 years

Explanation:                                                 2016             2015

Winery buildings and hospitality center 14,458,309   13,756,320

Equipment                                                10,122,593    9,055,987

Totals                                                       24,580,902  22,812,307

Less accumulated depreciation             (12,897,082)  (11,654,901)

Net Equipment                                         20,196,945    16,729,162

Depreciation expense                               1,254,455        1,194,191

average useful life:

24,580,902 / 1,254,455 = 19.59 years

i would say a penny hope it you