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Lone Star Sales & Service acquired a new machine that cose $42,000 in early 2006

ID: 2421896 • Letter: L

Question

Lone Star Sales & Service acquired a new machine that cose $42,000 in early 2006. The machine is expected to have a five-year useful life and is estimated to have a salvage value of $7000 at the end of its life. (Round your final answers to the nearest dollar).

For part (c), the machine is expected to produce 100,000 units during the five year useful life.

Year 1 - 20,000 units produced

Year 2 - 15,000 units produced

Year 3 - 35,000 units produced

Year 4 - 25,000 units produced

Year 5 - 5,000 units produced

Calculate the depreciation for the above equipment using the three methods below:

(a) Straight Line Method

(b) Double Declining Balance Method

(c) Units of Production Method

A YR Netbook value 1/1 depreciation expense accumulated depreciation net book value 12/31 1 2 3 4 5 B year net book value 1/1 depreciation expense accumulated depreciation net book value 12/31 1 2 3 4 5 c Year net book value 1/1 depreciation expense accumalted depreciation net book value 12/31 1 2 3 4 5

Explanation / Answer

New machine that cost = $42,000

salvage value of== $7000

use ful life = 5years

1. Depreciation as per SLM = asset cost - salvage value / life

=( $42000 - $7000)/5 = $7000

2. double declining depreciation = 2*(asset cost- salvage value)/life

= 2*(42000-7000)/5 = 14000

3.Depreciation as per unit of production method = units produced/total units * (asset cost- salvage value)

1st year = 20000/100000 * (42000-7000)

= 7000 units

A

YR

Netbook value 1/1

depreciation expense

accumulated depreciation

net book value 12/31

1

42000

7000

7000

35000

2

35000

7000

14000

28000

3

28000

7000

21000

21000

4

21000

7000

28000

14000

5

14000

7000

35000

7000

B

YR

Netbook value 1/1

depreciation expense

accumulated depreciation

net book value 12/31

1

42000

14000

14000

28000

2

28000

14000

28000

14000

3

14000

7000

35000

7000

4

5

C

YR

Netbook value 1/1

depreciation expense

accumulated depreciation

net book value 12/31

1

42000

7000

7000

35000

2

35000

5250

12250

29750

3

29750

12250

24500

17500

4

17500

8750

33250

8750

5

8750

1750

35000

7000

A

YR

Netbook value 1/1

depreciation expense

accumulated depreciation

net book value 12/31

1

42000

7000

7000

35000

2

35000

7000

14000

28000

3

28000

7000

21000

21000

4

21000

7000

28000

14000

5

14000

7000

35000

7000

B

YR

Netbook value 1/1

depreciation expense

accumulated depreciation

net book value 12/31

1

42000

14000

14000

28000

2

28000

14000

28000

14000

3

14000

7000

35000

7000

4

5

C

YR

Netbook value 1/1

depreciation expense

accumulated depreciation

net book value 12/31

1

42000

7000

7000

35000

2

35000

5250

12250

29750

3

29750

12250

24500

17500

4

17500

8750

33250

8750

5

8750

1750

35000

7000

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