ACC-0006 · gemini-3.1-flash-lite (default)
(a) Prime cost method: $30,000 * (1 / 5) = $6,000
(b) Diminishing value method: $30,000 * (2 / 5) = $12,000

Controlling authority: Australian Taxation Office (ATO) / Income Tax Assessment Act 1997 (Division 40)