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Exercise 9-6 (Part Level Submission) Type of Date Accumulated Depreciation, Usef

ID: 2571549 • Letter: E

Question

Exercise 9-6 (Part Level Submission)

Type of

Date

Accumulated
Depreciation,

Useful Life (in years)

Salvage Value

Asset

Acquired

Cost

Jan. 1, 2017

Old

Proposed

Old

Proposed

(a)

Building

Warehouse

Exercise 9-6 (Part Level Submission)

Victor Mineli, the new controller of Sandhill Co., has reviewed the expected useful lives and salvage values of selected depreciable assets at the beginning of 2017. Here are his findings:

Type of

Date

Accumulated
Depreciation,

Useful Life (in years)

Salvage Value

Asset

Acquired

Cost

Jan. 1, 2017

Old

Proposed

Old

Proposed

Building Jan. 1, 2009 $770,000 $139,900 40 48 $70,500 $36,500 Warehouse Jan. 1, 2012 142,000 27,130 25 20 6,350 5,400
All assets are depreciated by the straight-line method. Sandhill Co. uses a calendar year in preparing annual financial statements. After discussion, management has agreed to accept Victor’s proposed changes. (The “Proposed” useful life is total life, not remaining life.)

Explanation / Answer

Particulars

Building

Warehouse

Cost

$770,000

142,000

Less: Acc depreciation as on Jan. 1, 2017

$139,900

27,130

Less: Proposed salvage value

$36,500

5,400

Net depreciable value

$593,600

$109,470

proposed useful life

48 years

20 years

Remaining life from purchase

(48-8)= 40years

(20-5)= 15 years

Depreciation = (depreciable value/No of years remaining useful life (593,600/40 years)

$14,840

$7,298

Depreciation

$14,840

$7,298

Particulars

Building

Warehouse

Cost

$770,000

142,000

Less: Acc depreciation as on Jan. 1, 2017

$139,900

27,130

Less: Proposed salvage value

$36,500

5,400

Net depreciable value

$593,600

$109,470

proposed useful life

48 years

20 years

Remaining life from purchase

(48-8)= 40years

(20-5)= 15 years

Depreciation = (depreciable value/No of years remaining useful life (593,600/40 years)

$14,840

$7,298

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