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in March 2017. The company paid $1,785 per acre for this land, which was above t

ID: 2519433 • Letter: I

Question

in March 2017. The company paid $1,785 per acre for this land, which was above the on April 1, 2017. The cost of the roads was $262,500, and the cost of the to of had harvested and sold 567,000 board feet of timber of the estimated 7,087,500 board feet available for cutting. calendar-year 2018. The road maintenance and spraying are annual costs. During 2018, Bonita harvested and sold 812,700 board feet of timber of the estimated 6,772,500 board feet available for cutting. In March 2019, Bonita again planted new seedlings at a cost of $157,500, and also spent $15,750 on road maintenance and pest spraying. During 2019, the company harvested and sold 682,500 board feet of timber of the estimated 6,825,000 board feet available for cutting. the amount of and depletion expense for each of the 3 years (2017, 2018, and 2019). Assume that the roads are usable only for logging and therefore are included in the depletion base. (Round answers to 0 decimal places,e.g. 45,892.)

Explanation / Answer

2017 :-

Cost of Timber / acre = $1785 - $840 = $945 per acre

Total Timber cost = 10500 * $945 = $9922500

Timber cost (Base on Depletion) = $9922500 + $262500 = $10185000

Depletion for 2017 = $10185000 * (567000 / 7087500) = $814800

Annual Depreciation of Equipment = (Cost - Salvage Value) / Life

= ($236250 - $9450) / 15

= $15120

Depreciation for 2017 = $15120 * (10/12) = $12600

2018 :-

Timber Cost for 2018 = $10185000 - $814800

= $9370200

Timber Cost (Base on Depletion) = $9370200 + $126000 = $9496200

Depletion for 2018 = $9496200 * (812700/6772500) = $1139544

Depreciation for 2018 = $15120

2019 :-

Timber Cost for 2019 = $9496200 - $1139544 = $8356656

Timber Cost (Base on Depletion) = $8356656 + $157500 = $8514156

Depletion for 2018 = $8514156 * (682500/6825000) = $851416

Depreciation for 2018 = $15120

Expenses 2017 2018 2019 Depletion Expense $814800 $1139544 $851416 Depreciation Expense $12600 $15120 $15120