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Depreciation and Rate of Return Burrell Company purchased a machine for $19000 o

ID: 2525620 • Letter: D

Question

Depreciation and Rate of Return

Burrell Company purchased a machine for $19000 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 $9500 each year. The tax rate is 35%.

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.

2016: ____%

2017: ____%

2018: ____%

2019: ____%

2020: ____%

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

2016: ____%

2017: ____%

2018: ____%

2019: ____%

2020: ____%

***Please show all work and calculations****

Explanation / Answer

1) Straight line depreciation = 19000 / 5 = $3800

2) Double declining method

Workings for Depreciation

Straight Line Method Year Depreciation Carrying amount EBIT Tax@35% EAT ROR 2016 $3,800 $15,200 $5,700 $1,995 $3,705 48.75% 2017 $3,800 $11,400 $5,700 $1,995 $3,705 48.75% 2018 $3,800 $7,600 $5,700 $1,995 $3,705 48.75% 2019 $3,800 $3,800 $5,700 $1,995 $3,705 48.75% 2020 $3,800 $0 $5,700 $1,995 $3,705 48.75% Average $7,600
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