A few days ago
caw0918

Depriciation expense-accounting?

Rinaldi company purchased equipment on Jan 1, 2004 for $65,000. It is estimated that the equipmentwill have a $5,000 salvage value at the end of its 5 year useful life. It is also estimated that the equipment will produce 100,000 units over its 5 year life.

a. Ccompute the amount of depreciation expense for the year ending December 31 2004, using the straight-line method of depreciation.

2004 depreciation expense =

b. if 18,000 units of product are produced in 2004 and 25,000 units are produced in 2005, what is the book value of the equipment on Dec 31, 2005? The company uses the units of activity depreciation method.

December 31, 2005 book value=

c. If the company used the double declining balance method of depreciation what is the balance in the accumulated depreciation eqipment account on Dec 31, 2006?

Top 2 Answers
A few days ago
Beardo

Favorite Answer

a. Straight line depreciation – (65000 – 5000) / 5 = 12,000 per year

Expense in 2004 – 12,000

b. Depreciation = (65000 – 5000)/100000 = 0.6 per unit

31.12.05 book value = 65,000 – 18,000*.6 – 25,000*.6

= 65,000 – 10,800 – 15,000

= 39,200

c 2004 2 * 20% = 40% x 60,000 = 24,000

2005 40% x 36,000 = 14,400

2006 40% x 21,600 = 8,640 – though some versions of double declining say switch to straight line – 12,000

so either 47,040 or 50,400 depending on which one is used

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A few days ago
Anonymous
a. $12,000

b. $39,200

c. $47,040

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