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** REQUIRED: 1) Determine the following: a) amount of depreciation expense FYE 1

ID: 2547882 • Letter: #

Question

** REQUIRED:

1) Determine the following:

a) amount of depreciation expense FYE 12/31/10. 30000
b) book value of the tools at 12/31/15. 360000
c) amount of depreciation expense FYE 12/31/16. 28000
d) balance of accumulated depreciation at 12/31/17. 236000
e) book value of the tools at 12/31/18. 276000

Here are the correct answers, can you please explain how they were computed. Thank you.

Cus Co acquired some tools on 1/1/10 costing $540,000. Depreciable value was set at $480,000 with an expected useful life of 16 years. The straight-line method is used to calculate depreciation. During 2016, the estimated salvage value was decreased by $8,000 and the expected useful life was determined to be 17 years from date of acquisition.

** REQUIRED:

1) Determine the following:

a) amount of depreciation expense FYE 12/31/10. 30000
b) book value of the tools at 12/31/15. 360000
c) amount of depreciation expense FYE 12/31/16. 28000
d) balance of accumulated depreciation at 12/31/17. 236000
e) book value of the tools at 12/31/18. 276000

Here are the correct answers, can you please explain how they were computed. Thank you.

Explanation / Answer

Depreciation Table

Year Ended

Opening Value

Depreciation

Accumulated Depreciation

Closing Value

31-12-2010

$ 540000

$ 30,000

$ 30000

$ 510000

31-12-2011

$ 510000

$ 30,000

$ 60000

$ 480000

31-12-2012

$ 480000

$ 30,000

$ 90000

$ 450000

31-12-2013

$ 450000

$ 30,000

$ 120000

$ 420000

31-12-2014

$ 420000

$ 30,000

$ 150000

$ 390000

31-12-2015

$ 390000

$ 30,000

$ 180000

$ 360000

31-12-2016

$ 360000

$ 28000

$ 208000

$ 332000

31-12-2017

$ 332000

$ 28000

$ 236000

$ 304000

31-12-2018

$ 304000

$ 28000

$ 264000

$ 276000

Depreciation upto 31-12-2015      = Depreciable Value / Usefull Life

= $ 480000 / 16 years

= $ 30,000 / Year

Revised Salvage Value        =          ( $ 540000 - $ 480000 ) - $ 8000 = $ 52000

Remaining usefull life from 2016 = 17 Years – 6 Years already completed

                                                            = 11 Years

Therefore,

Depreciation from 2016 $ 540000 - $ 180000 -$ 52000 ) / 11 Years

                                                            = $ 308000 / 7 Years

                                                            = $ 28,000 Years    

Year Ended

Opening Value

Depreciation

Accumulated Depreciation

Closing Value

31-12-2010

$ 540000

$ 30,000

$ 30000

$ 510000

31-12-2011

$ 510000

$ 30,000

$ 60000

$ 480000

31-12-2012

$ 480000

$ 30,000

$ 90000

$ 450000

31-12-2013

$ 450000

$ 30,000

$ 120000

$ 420000

31-12-2014

$ 420000

$ 30,000

$ 150000

$ 390000

31-12-2015

$ 390000

$ 30,000

$ 180000

$ 360000

31-12-2016

$ 360000

$ 28000

$ 208000

$ 332000

31-12-2017

$ 332000

$ 28000

$ 236000

$ 304000

31-12-2018

$ 304000

$ 28000

$ 264000

$ 276000