Canada Accounting for rental equipment

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Hey folks, I'm working on a hypothetical start-up for my class and I have a few questions I hope to get a bit of help with.

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Suppose I purchase $1000 of equipment that I will be lending to the customer so I can provide a service.
For example a cable modem that is rented out for no fee so I can charge the customer $50/month on a subscription service.

How do I depreciate these equipment?
How do I can account for the fact that only some are rented at any time?
How do I account for returns?
How do I account for the equipment breaking?

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If I have programmers developing and maintaining software and infrastructure for my business, how do I value what they have created? Does it need to be depreciated if it needs a value?

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How do I account for domain names? Do I depreciate it?

Thanks.
 
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