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-Compute the depreciation expense for year 2017 on the building using the straig

ID: 2567120 • Letter: #

Question

-Compute the depreciation expense for year 2017 on the building using the straight- ine method, assuming a 15-year life and a $27,000 salvage value. Compute the depreciation expense for year 2017 on the land improvements ssuming a five-year life and doubie-declining-balance depreciation 2. A machine costing $257,500 with a four-year life and an estimated $20,000 salvage value is installed in Luther Company's factory on January 1. The factory manager estimates the machine will produce 475,000 units of product during its life. It actually produces the following units: 220,000 in 1st year, 124,600 in 2nd year, 121,800 in 3rd year, 15,200 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 estimated salvage value.) quired: mpute depreciation for each year (and total depreciation of all years combined) for machine under each depreciation method. (Round your per unit depreciation to 2 cimal places.)

Explanation / Answer

Check Year 4: units-of-production depreciation, $4,300; DDB depreciation, $12,187 Cost of machine: $257,500 -A4Est salvage Value                                20,000 Total Depreciable cost                              237,500 Units of production: Cost per unit = 237,500 / 475,000 = .50 per unit Units of production Year Depreciable Units Depreciation per unit Depreciation Expense 1                               220,000                                     0.50                               110,000 2                               124,600                                     0.50                                 62,300 3                               121,800                                     0.50                                 60,900 4                                  15,200                                     0.50                                   4,300 Total                               237,500 DDB Depreciation for the Period End of Period Year Beginning of Period Book Value Depreciation Rate Depreciation Expense Accumulated Depreciation Book Value 1                               257,500 50%                               128,750               128,750        128,750 2                               128,750 50%                                 64,375               193,125           64,375 3                                  64,375 50%                                 32,188               225,313           32,187 4                                  32,187 50%                                 12,187               237,500           20,000 Total                               237,500