Cythim
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Think of it like this, RTH... for a year, your friend has been sitting his fat, greasy ass on that furniture. Hell, he probably wipes boogers between the couch cushions. And you can damn well be assured that he's jerked off while sitting on that stuff when you weren't around.
With that in mind, do you really think that the furniture has only depreciated $50 in a years time?
The depreciation would be $100 shared between the two of them. You failed out of algebra I'd bet.