Use the Table Below to Answer the Problems 30 Through

Essay

Use the table below to answer the problems 30 through 33.
$$\begin{array} { l r l l r } \text { Jan. } 1,2016 & & & & \$ 36,021 \\\text { Dec. 31, 2016 } & \$ 2,400 & \mathbf { 3 , 6 0 2 } & 1,202 & \mathbf { 3 7 , 2 2 3 } \\\text { Dec. 31,2017 } & \mathbf { 2 , 4 0 0 } & \mathbf { 3 , 7 2 2 } & 1,322 & \mathbf { 3 8 , 5 4 5 } \\\text { Dec. } 31,2018 & \mathbf { 2 , 4 0 0 } & \mathbf { 3 , 8 5 5 } & 1,455 & 40,000\end{array}$$
-What is the nature of the table presented? What is being amortized?