1、Exercise 6-11. Straight-line: $33,000 - 3,000 = $6,000 per year 5 years2. Sum-of-the-years digits:YearDepreciable BaseXDepreciationRate per Year=Depreciation2011$30,000 $10,000201230,000 8,000201330,000 6,000201430,000 4,000201530,000 2,000 Total$30,000Exercise 6-1 (concluded)3. Double-declining bal
2、ance:Straight-line rate of 20% (1 5 years) x 2 = 40% DDB rate.YearBook Value Beginning of Year XDepreciationRate per Year =DepreciationBook ValueEnd of Year2011$33,00040%$ 13,200$19,8002012 19,80040% 7,920 11,8802013 11,88040% 4,752 7,1282014 7,12840% 2,851 4,2772015 4,277* 1,277 * 3,000Total$30,000
3、* Amount necessary to reduce book value to residual value4. Units-of-production: $33,000 - 3,000 = $.30 per mile depreciation rate 100,000 milesYear Actual Miles Driven XDepreciationRate per Mile =DepreciationBook ValueEnd of Year2011 22,000$.30$6,600$26,4002012 24,000 .30 7,200 19,2002013 15,000 .3
4、0 4,500 14,7002014 20,000 .30 6,000 8,7002015 21,000 * 5,700 * 3,000Totals102,000$30,000* Amount necessary to reduce book value to residual valueExercise 6-21. Straight-line: $115,000 - 5,000 = $11,000 per year 10 years2. Sum-of-the-years digits:Sum-of-the-digits is (10 (10 + 1) 2) = 552011$110,000
5、x 10/55= $20,0002012$110,000 x 9/55= $18,0003. Double-declining balance:Straight-line rate is 10% (1 10 years) x 2= 20% DDB rate2011$115,000 x 20% = $23,0002012($115,000 - 23,000) x 20% = $18,4004. One hundred fifty percent declining balance:Straight-line rate is 10% (1 10 years) x 1.5= 15% rate2011
6、 $115,000 x 15% = $17,2502012($115,000 - 17,250) x 15% = $14,6635. Units-of-production: $115,000 - 5,000 = $.50 per unit depreciation rate 220,000 units201130,000 units x $.50 = $15,000 201225,000 units x $.50 = $12,500Exercise 6-31. Straight-line: $115,000 - 5,000 = $11,000 per year 10 years2011$11
7、,000 x 3/12 = $ 2,7502012$11,000 x 12/12= $11,0002. Sum-of-the-years digits:Sum-of-the-digits is 10 (10 + 1)/2 = 552011$110,000 x 10/55 x 3/12= $ 5,0002012$110,000 x 10/55 x 9/12= $15,000+$110,000 x 9/55 x 3/12= 4,500$19,5003. Double-declining balance:Straight-line rate is 10% (1 10 years) x 2 = 20%
8、 DDB rate2011$115,000 x 20% x 3/12 =$5,7502012$115,000 x 20% x 9/12 =$17,250+ ($115,000 - 23,000) x 20% x 3/12= 4,600$21,850or,2012($115,000 - 5,750) x 20% =$21,8504. One hundred fifty percent declining balance:Straight-line rate is 10% (1 10 years) x 1.5= 15% rate2011$115,000 x 15% x 3/12= $ 4,3132
9、012$115,000 x 15% x 9/12=$12,937 +($115,000 - 17,250) x 15% x 3/12= 3,666$16,603Or,2012($115,000 - 4,313) x 15%=$16,603Exercise 6-3 (concluded)5. Units-of-production: $115,000 - 5,000 = $.50 per unit depreciation rate 220,000 units201110,000 units x $.50 =$ 5,000 201225,000 units x $.50 =$12,500Exer
10、cise 6-4Building depreciation: $5,000,000 - 200,000 = $160,000 per year 30 yearsBuilding addition depreciation:Remaining useful life from June 30, 2011 is 27.5 years. $1,650,000 = $60,000 per year 27.5 years2011$60,000 x 6/12=$30,0002012$60,000 x 12/12=$60,000Exercise 6-6Requirement 11. Straight-lin
11、e: $260,000 - 20,000 = $40,000 per year 6 years2011 $40,000 x 8/12 =$26,6672012 $40,000 x 12/12 =$40,0002. Sum-of-the-years digits:Sum-of-the-years digits is (6 (6 + 1) 2) = 212011$240,000 x 6/21 x 8/12= $45,7142012$240,000 x 6/21 x 4/12= $22,857 +$240,000 x 5/21 x 8/12= 38,095 $60,9523. Double-declining balance: 1/6 (the straight-line rate) x 2= 1/3 DDB rate2011$260,000 x 1/3 x 8/12 = $57,7782012$260,000 x 1/3 x 4/12= $28,889 +($260,000 86,667) x 1/3 x 8/12= 38,518 $67,407 or,2012($260,000 57,778) x 1/3 =$67,407Exercise 6-9Requirement 1AssetCostResidualValueDepre
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