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A tractor for over-the-road hauling is purchased for $85,000.00. It is expected

ID: 2476062 • Letter: A

Question

A tractor for over-the-road hauling is purchased for $85,000.00. It is expected to be of use to the company for 6 years, after which it will be salvaged for $4,400.00. Calculate the depreciation deduction and the unrecovered investment during each year of the tractors life.

a. Use straight-line depreciation. Provide depreciation and book value for year 6.
Depreciation for year 6 = $


book value for year 6 = $



b. Use declining-balance depreciation, with a rate that ensures the book value equals the salvage value. Provide depreciation and book value for year 6.
Depreciation for year 6 = $


book value for year 6 = $



c. Use double declining balance depreciation. Provide depreciation and book value for year 6.
Depreciation for year 6 = $


book value for year 6 = $



d. Use double declining balance, switching to straight-line depreciation. Provide depreciation and book value for year 6.
Depreciation for year 6 = $


book value for year 6 = $



Do all computations to 5 decimal places and round final answers to 2 decimal places. Tolerance is +/- 50

Explanation / Answer

Answer:a

Depreciation for year 6=(85000-4400)/6=13433 per year

Book value for year 6=85000-(13433*5)=17835

Answer:b

Dep=2808

Book value=7208

Answer:c

Dep=3730

Book value=11188

Year Purchased cost Dep WDV 1 85000 33108 51892 2 51892 20212 31679 3 31679 12339 19340 4 19340 7533 11807 5 11807 4599 7208 6 7208 2808 4400
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