Calculating the Initial Value of the Machine:

To find the initial value of the machine, we need to reverse the depreciation process and calculate the original value based on the given present value.

Step 1: Understanding Depreciation
Depreciation refers to the decrease in value of an asset over time. In this case, the machine depreciates by 9% every year. This means that each year, the machine loses 9% of its value, resulting in a new value that is 91% (100% - 9%) of the previous year's value.

Step 2: Finding the Value of the Machine after One Year
Let's assume the initial value of the machine is 'x' (to be determined). After one year of depreciation, the machine's value will be 91% of 'x'.
So, the value of the machine after one year is:
91% of x = 0.91x

Step 3: Calculating the Value of the Machine after n Years
To calculate the value of the machine after n years, we need to multiply the value after one year by the depreciation rate for each subsequent year. In this case, since the depreciation rate is constant at 9%, the value after n years can be calculated as follows:
Value after n years = (0.91)^n * x

Step 4: Solving for the Initial Value
Given that the present value of the machine is 400400, we can substitute this value into the equation from Step 3 and solve for 'x':
400400 = (0.91)^n * x

Step 5: Solving for 'x'
To solve for 'x', we need to know the value of 'n', the number of years that have passed. However, this information is not provided in the question. Without the value of 'n', we cannot determine the exact initial value of the machine.

Conclusion:
Based on the given information, we cannot calculate the precise initial value of the machine without knowing the number of years that have passed. The equation 400400 = (0.91)^n * x will give us the initial value 'x' if 'n' is known.

I think the question is wrong because time period is not given in this question so that we can not find initial value.