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1. A plant asset purchased for $250,000 has an estimated life of 10 years and a

ID: 2375272 • Letter: 1

Question

1. A plant asset purchased for $250,000 has an estimated life of 10 years and a residual value of $20,000. Depreciation for the second year of use, determined by the declining-balance method at twice the straight-line rate is . 2. A plant asset purchased for $300,000 at the beginning of the year has an estimated life of 5 years and a residual value of $30,000. Depreciation for the second year, determined by the sum-of-the-years'-digits method is . 3. A plant asset with a cost of $320,000 and accumulated depreciation of $90,000, is given together with cash of $120,000 in exchange for a similar asset worth $330,000. The gain or loss recognized on the disposal (indicate by "G" or "L") is . 4. A plant asset with a cost of $270,000, estimated life of 5 years, and residual value of $45,000, is depreciated by the straight-line method. This asset is sold for $200,000 at the end of the second year of use. The gain or loss on the disposal (indicate by "G" or "L") is . Please include all the calculations.

Explanation / Answer

1..1st year .cost = 250000-20000=230000. dep=230000/10=23000

balance =230000-23000=207000

2nd year opening cost 207000.

dep 41400(20% of 207000)


balance=207000-41400=165600

2. 1st year cost =300000-30000=270000..dep=270000/1+2+3+4+5=18000

balance =270000-18000=252000

2nd year opening 252000..dep=252000/10=25200

balance=252000-25200=226800

3. c0st-dep=320000-90000=230000

230000+120000=350000

loss=350000-330000=20000.

4. 1st year cost=270000-45000=225000.dep=225000/5=45000

balance=225000-45000=180000

2nd yearopening cost= 180000..dep=45000

balace=180000-45000=135000.asset is sold for 200000.profit=200000-135000=65000