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Boscan Corporation purchased machinery on January 1, 2014, at a cost of $277,000

ID: 2480925 • Letter: B

Question

Boscan Corporation purchased machinery on January 1, 2014, at a cost of $277,000. The estimated useful life of the machinery is 4 years, with an estimated salvage value at the end of that period of $26,100. The company is considering different depreciation methods that could be used for financial reporting purposes.

STRAIGHT-LINE DEPRECIATION

Computation

End of Year

Years

Depreciable Cost

Depreciation Rate

Annual Depreciation Expense

Accumulated Depreciation

Book Value

DOUBLE-DECLINING-BALANCE DEPRECIATION

Computation

End of Year

Years

Book Value Beginning of Year

Depreciation Rate

Annual Depreciation Expense

Accumulated Depreciation

Book Value

8,525

Boscan Corporation purchased machinery on January 1, 2014, at a cost of $277,000. The estimated useful life of the machinery is 4 years, with an estimated salvage value at the end of that period of $26,100. The company is considering different depreciation methods that could be used for financial reporting purposes.

Explanation / Answer

STRAIGHT LINE DEPRECIATION

DOUBLE-DECLINING-BALANCE DEPRECIATION

Computation End of Year Year Depreciable Cost Depreciation Rate Annual Depreciation Accumulated Depreciation Book Value 2014 $250,900 25% $62,725 $62,725 $214,275 2015 $250,900 25% $62,725 $125,450 $151,550 2016 $250,900 25% $62,725 $188,175 $88,825 2017 $250,900 25% $62,725 $250,900 $26,100
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