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INAL Chegg Study Guided So X Sign In or Sign Up ! Chec × C D ezto.mheducation.co

ID: 2598628 • Letter: I

Question

INAL Chegg Study Guided So X Sign In or Sign Up ! Chec × C D ezto.mheducation.com/hm.tpx ps Bc Home | Brooklyn Coll AOL Mail(23) tpupilPath Dayforce HCM D cuc consumer Servic Mexica Question 10 (of 10) In early January 2013, NewTech purchases computer equipment for S180,000 to use in operating activities for the next four years. It estimates the equipment's salvage value at $39,000 Prepare a table showing depreciation and book value for each of the four years assuming double-declining- balance depreciation Depreciation for the Period End of Period Beginning of Year Period Book Depcation Annual Accumulated Depreciation Depreciation Book Value Rate Value 2013 2014 2015 Tota OType here to search

Explanation / Answer

Answer;

in double declining book value we take double rate deprecation that straight line

So Depreciation as per DDB
=2 x (100/4)

=2x 25 %

=50%

Year

Beginning
of period Book
value

Depreciation
rate

Annual
depreciation

Accumulated
depreciation

Ending
of period Book
value

2013

180,000

50%

90000

90000

90,000

2014

90,000

50%

45000

135000

45,000

2015

45,000

Force

6,000

141000

39,000

2016

39,000

0

141000

39,000

Note : in the third year depreciation amount is adjusted to salvage value of $39,000

Year

Beginning
of period Book
value

Depreciation
rate

Annual
depreciation

Accumulated
depreciation

Ending
of period Book
value

2013

180,000

50%

90000

90000

90,000

2014

90,000

50%

45000

135000

45,000

2015

45,000

Force

6,000

141000

39,000

2016

39,000

0

141000

39,000