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PLEASE ANSWER ALL QUESTIONS Exercise 11-16 Account Titles and Explanation Debit

ID: 2501103 • Letter: P

Question

PLEASE ANSWER ALL QUESTIONS

Exercise 11-16

Account Titles and Explanation

Debit

Credit

Account Titles and Explanation

Debit

Credit

Account Titles and Explanation

Debit

Credit

Exercise 11-16

Presented below is information related to equipment owned by Suarez Company at December 31, 2014.
Cost $ 16,875,000 Accumulated depreciation to date 1,875,000 Expected future net cash flows 13,125,000 Fair value 9,000,000
Assume that Suarez will continue to use this asset in the future. As of December 31, 2014, the equipment has a remaining useful life of 5 years.

Explanation / Answer

Answer: Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2014.

Loss on impairment A/C Dr. $6000,000

   To Accumulated depreciation-Equipment A/C                $6000,000

Answer: Prepare the journal entry to record depreciation expense for 2015.

Depreciation expense A/C Dr. $ 1,800,000

     To Accumulated depreciation-EquipmentA/C $ 1,800,000

Answer: The fair value of the equipment at December 31, 2015, is $9,562,500. Prepare the journal entry (if any) necessary to record this increase in fair value.

No Journal entry is required.

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