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Depreciation and Rate of Return Burrell Company purchased a machine for $33000 o

ID: 2485758 • Letter: D

Question

Depreciation and Rate of Return

Burrell Company purchased a machine for $33000 on January 2, 2016. The machine has an estimated service life of 5 years and a zero estimated residual value. The asset earns income before depreciation and income taxes of $16500 each year. The tax rate is 20%.

Required:

Compute the rate of return earned (on the average net asset value) by the company each year of the asset's life under the straight-line and the double-declining-balance depreciation methods. Assume that the machine is the company's only asset.

Straight-line method. Do not round intermediate calculations. Round final answer to two decimal places.


Double-declining-balance depreciation method. Do not round intermediate calculations. Round final answer to two decimal places.

2016 % 2017 % 2018 % 2019 % 2020 %

Explanation / Answer

Straight line method:

Double declining method:

Value of machine                        33,000 Year Depreciation EBITDA Profit before tax Tax @20% Profit after tax Rate of return 1                          6,600                  16,500                            9,900 1980                       7,920 24.0% 2                          6,600                  16,500                            9,900 1980                       7,920 24.0% 3                          6,600                  16,500                            9,900 1980                       7,920 24.0% 4                          6,600                  16,500                            9,900 1980                       7,920 24.0% 5                          6,600                  16,500                            9,900 1980                       7,920 24.0%
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