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A company purchased factory equipment for $100,000. It is estimated that the equ

ID: 2380162 • Letter: A

Question

A company purchased factory equipment for $100,000. It is estimated that the equipment will have a $10,000 salvage value at the end of its estimated 4-year useful life. If the company uses the double-declining-balance method of depreciation, the amount of annual depreciation recorded for the second year after purchase would be

A. 45,000

B. 22,500

C. 50,000

D. 25,000


$2,400. $12,000. $3,000.
$3,600.




A company purchased land for $72,000 cash. Real estate brokers' commission was $5,000 and $7,000 was spent for demolishing an old building on the land before construction of a new building could start. Under the cost principle, the cost of land would be recorded at Question 1 options: $77,000. $84,000. $72,000. $79,000.
The book value of an asset is equal to the Question 2 options: asset's market value less its historical cost. replacement cost of the asset. blue book value relied on by secondary markets. asset's cost less accumulated depreciation.

Explanation / Answer

A company purchased factory equipment for $100,000. It is estimated that the equipment will have a $10,000 salvage value at the end of its estimated 4-year useful life. If the company uses the double-declining-balance method of depreciation, the amount of annual depreciation recorded for the second year after purchase would be

Straight line rate =

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