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Help Seve & E Che Problem 8-2A Depreciation methods LO P1 A machine costing $212

ID: 2554786 • Letter: H

Question

Help Seve & E Che Problem 8-2A Depreciation methods LO P1 A machine costing $212,000 with a four year life and an estimated $20000 salvage value is installed in Luther Company's factory January 1. The factory manager estimates the machine will produce 480,000 units of product during its life. It following units: 122.300 in 1st year, 122,700 in 2nd year, 121,300 in 3rd year, 123,700 in 4th year. The total number of units produced by the end of year 4 exceeds the original estimate-this difference was not predicted. (The machine must not be depreciated below its eBookestimated salvage value) Compute depreciation for each year (and total depreciation of all years combined) for the machine under each depreciation (Round your per unit deprecileti method on to 2 decimal places. Round your answers to the nearest whole dollor.) Complete this question by entering your answers in the tabs below DDB Straight Line Units of Compute depreciation for each year (and total depreciation of all years combined) for the machine under each Straight-line Prey 1 of 12 Next >

Explanation / Answer

Solution 8-2A - 1:

Cost of machine = $212,000

Salvage value = $20,000

Life of assets = 4 years

Annual depreciation - Straight line method = (Original Cost - Salvage value) / Life of asset

=($212,000 - $20,000)/4 = $48,000

Straight line depreciation rate = $48000/$192,000 = 25%

Solution 8 - 2A - 2:

Estimated production units of the machine = 480000 units

Depreciation cost = $212,000 - $20,000 = $192,000

Depreciation per unit of production = $192,000/480000 = $0.40 per unit

This rate of depreciation will apply to actual unit of production each year for computing depreciation, however total depreciation should no exceed depreciable cost of machine.

Solution 8-2A - 3:

Depreciation rate (SLM) = 25%

Depreciation rate (Double declining method) = 25%*2 = 50%

Depreciation Schedule - Straight Line Method - Luther's Company Year Depreciation Expense Accumulated Depreciation Net Book Value Acquisition Cost $212,000.00 1 $48,000.00 $48,000.00 $164,000.00 2 $48,000.00 $96,000.00 $116,000.00 3 $48,000.00 $144,000.00 $68,000.00 4 $48,000.00 $192,000.00 $20,000.00