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How would figure out the depreication for each year? I am confused on how to cal

ID: 2562322 • Letter: H

Question

How would figure out the depreication for each year? I am confused on how to calcualte the time, amount of years, for each depreication.

Stellar Delivery Service had the following transactions related to its delivery truck: Year 1 Mar. 1 Purchased for $32,500 cash a new delivery truck with an estimated useful life of five years and a $6,850 salvage value Mar. 2 Paid $600 for painting the company name and logo on the truck. Dec. 31 Recorded depreciation on the truck for the year. Year 2 July 1 Installed air conditioning in the truck at a cost of $1,808 cash. Although the truck's estimated useful life was unaffected, its estimated salvage value was increased by $400. Sept 7 Paid $450 for truck tune-up and safety inspection Dec. 31 Recorded depreciation on the truck for the year Year 3 Sept 3 Dec. 31 Installed a set of front and rear bumper guards at a cost of $145 cash. Recorded depreciation on the truck for the year. Year 4 Dec. 31 Recorded depreciation on the truck for the year. Stellar's depreciation policies include (1) using straight-line depreciation, (2) recording depreciation to the nearest whole month, and (3) expensing all truck expenditures of $150 or less. Required

Explanation / Answer

For trucks Cost 32500 Salvage value -6850 Installation 600 Depreciable amount 26250 Life 5 Depreciation per year 5250 Depreciation for year 1 =5250*10/12 4375 For Air-conditioner installed Cost 1808 Salvage value -400 Depreciable amount 1408 Life This is installed on 1-July and will last till truck's life Truck's life remaining on 1 st july (5years-From Mar last year till June this year) =60-14 months 46 months Depreciation per month =1408/46 30.6087 Dep for year 2 184 Dep of truck 5250 Total Dep 5434 Dep for year 2 Dep of AC 367 Dep of truck 5250 Total Dep 5617

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