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Kimmel, Survey of Accounting, 1e Assignment ACCOUNTING FOR MANAGERS (ACCT Gradeb

ID: 2336532 • Letter: K

Question

Kimmel, Survey of Accounting, 1e Assignment ACCOUNTING FOR MANAGERS (ACCT Gradebook ORION Downloadable eTextbook nent Cullumber Company had the following assets on January 1, 2017 Useful Life Item Cost Purchase Date (in years) Salvage Value Machinery $55,380 23,400 26,056 Jan. 1, 2007 Jan. 1, 2014 Jan. 1, 2012 Forklift Truck 2,344 During 2017, each of the assets was removed from service. The machinery was discarded on December 31. The company uses straight-line depreciation. All depreciation was up to date as of December 31, 2016. retired on January 1. The forkift was sold on June 30 for $9,360. The truck was Compute the gain or loss for each of the asset disposals that occurred in 2017. (Hint: Be sure to update depreciation for each asset from January 1, 2017, to disposal date.) Amount Gain or Loss Machinery No gain or loss v 4680 Forklift Truck Click if you would like to Show Work for this question:

Explanation / Answer

Annual depreciation = (Cost price - Salvage)/Life in years

Annual depreciation on machinery = 55,380/10

= $5,538

Calculation of gain or loss on machine

Annual depreciation on forklift = 23,400/5

= $4,680

Calculation of gain or loss on forklift

Annual depreciation on truck = (26,056 - 2,344) /8

= $2,964

Calculation of gain or loss on truck

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Cost of machine 55,380 Less: Depreciation (Jan. 1, 2007 to Jan. 1, 2017) (5,538 x 10) - 55,380 Book value 0