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Rottino Company purchased a new machine on October 1, 2015, at a cost of $119,80

ID: 2446688 • Letter: R

Question

Rottino Company purchased a new machine on October 1, 2015, at a cost of $119,800. The company estimated that the machine will have a salvage value of $14,300. The machine is expected to be used for 11,200 working hours during its 4-year life. Compute the depreciation expense under straight-line method for 2015. (Round answer to O decimal places, e.g. 2,125.) Straight-line method $ Compute the depreciation expense under units-of-activity for 2015, assuming machine usage was 1,900 hours. (Round per hour value to 2 decimal places, e.g. 21.25 and final answer to O decimal places, e.g. 2,125.) Units-of-activity method $ Compute the depreciation expense under declining-balance using double the straight-line rate for 2015 and 2016. (Round answers to O decimal places, e.g. 2,125.) Declining-balance method $ $

Explanation / Answer

Computation of depreciation expense using Straight line method

straight line depreciation rate = 1 / 4 = 0.25 = 25%

Depreciation = 25% * 119800 = 29950

Straight line depreciation for 3 months is = 29950 * 3/ 12 = 7488

Computation of depreciation under units of activity method

depreciation = cost of asset - salvage value / estimated life of asset

= 119800 - 14300 / 11200 = 9.42

units of activity depreciation = 1900 hours * 9.42 = 17898

Computation of depreciation expense under declining balance method

Declining balance rate = 2 * straight line depreciation rate

= 2* 25% = 50%

depreciation for 2015 = 50% * 119800 = 59900 * 3 / 12 = 14975

book value = cost - accumulated depreciation

= 119800 - 14975 = 104825

depreciation for 2016 = 50% * 104825 = 52412.5.