Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

11 Assuming both are allowed by the tax laws, is it better to depreciate a capit

ID: 1095338 • Letter: 1

Question

11

Assuming both are allowed by the tax laws, is it better to depreciate a capital investment over 2 years or 3 ? Assume straight line depreciation for both so in the first case the depreciation is 50% and 50% and in the second it is 33%, 33% and 33%.

Construct the managerial balance sheet from the following information

Cash = $20 million

Accounts payable = $4 million

Short and long term liability = $81 million

Inventory = $15 million

Intangible assets = $0 million

Accounts receiveable =   $3 million

Tangible assets = $80 million

Make sure you identify capital employed and working capital required.

12 What is the owners equity that you arrive at ?

13 What is the working capital requirement ?

14 When correcting an Income Statement to get to produce a cash flow statement you often need to add back depreciation ?

                                      True                    False

Explanation / Answer

11. It is better to depreciate over 2 years because it is generally preferred to write off the costs of an asset over a short period of time rather than over a long one. By spreading the costs over a shorter time, a business can increase its annual depreciation tax break.

Asset

Equity and Liability

Current Asset

Cash

20 million

Account Payable

4 million

Inventory

15 million

Total Current Liability

4 million

Account Receivables

3 million

Short and Long term Liability

81 million

Total Current asset

38 million

Total Liability

85 miilion

Fixed Asset

Owner's Equity

33 million

Tangible Assets

80 million

Intangible Assets

0 million

Total Assets

118 million

Total Equity and Liability

118 million

12. owner Equity = 33 million

13 Working capital = Current asset- current liabilities = 38-4= 34 million

14 True

Asset

Equity and Liability

Current Asset

Cash

20 million

Account Payable

4 million

Inventory

15 million

Total Current Liability

4 million

Account Receivables

3 million

Short and Long term Liability

81 million

Total Current asset

38 million

Total Liability

85 miilion

Fixed Asset

Owner's Equity

33 million

Tangible Assets

80 million

Intangible Assets

0 million

Total Assets

118 million

Total Equity and Liability

118 million