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9. Hoppy Hops, Inc. purchased hop-harvesting machinery for $150,000 four years a

ID: 2392357 • Letter: 9

Question


9. Hoppy Hops, Inc. purchased hop-harvesting machinery for $150,000 four years ago. Due to a change in the method of harvesting, the machine was recently sold for $37,500. Determine the MACRS deprecation schedule for the machinery for the four years of ownership. Assume a five-year property class. What is the recaptured depreciation or loss on the sale of the machinery? Find the net income of sale if the tax rate is 39%
9. Hoppy Hops, Inc. purchased hop-harvesting machinery for $150,000 four years ago. Due to a change in the method of harvesting, the machine was recently sold for $37,500. Determine the MACRS deprecation schedule for the machinery for the four years of ownership. Assume a five-year property class. What is the recaptured depreciation or loss on the sale of the machinery? Find the net income of sale if the tax rate is 39%
9. Hoppy Hops, Inc. purchased hop-harvesting machinery for $150,000 four years ago. Due to a change in the method of harvesting, the machine was recently sold for $37,500. Determine the MACRS deprecation schedule for the machinery for the four years of ownership. Assume a five-year property class. What is the recaptured depreciation or loss on the sale of the machinery? Find the net income of sale if the tax rate is 39%

Explanation / Answer

?Depreciations = 30000 + 48000 + 28800 + 8640

= 115440

BV4 = 150,000 - 115,440

= $34,560

Recaptured depreciation = 37,500 - 34,560

= $2,940

Net income on sale = (37500 - 34560 ) *(1- 0.39)

= $1,793.40

Year MACRS %(FC) Depreciation Year 1 .2(150,000) $30,000 Year 2 .32(150,000) 48,000 Year 3 .1920(150,000) 28,800 Year 4 (.1152/2)(150,000) 8,640