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M9-7 Calculating Partial-Year Depreciation [LO 9-3] Calculate the amount of depr

ID: 2571761 • Letter: M

Question

M9-7 Calculating Partial-Year Depreciation [LO 9-3]

Calculate the amount of depreciation to report during the year ended December 31 for equipment that was purchased at a cost of $39,000 on October 1. The equipment has an estimated residual value of $3,000 and an estimated useful life of five years or 20,000 hours. Assume the equipment was used for 1,000 hours from October 1 to December 31 and the company uses (a) straight-line, (b) double-declining-balance, or (c) units-of-production depreciation. (Do not round intermediate calculations.)

Calculate the amount of depreciation to report during the year ended December 31 for equipment that was purchased at a cost of $39,000 on October 1. The equipment has an estimated residual value of $3,000 and an estimated useful life of five years or 20,000 hours. Assume the equipment was used for 1,000 hours from October 1 to December 31 and the company uses (a) straight-line, (b) double-declining-balance, or (c) units-of-production depreciation. (Do not round intermediate calculations.)

Explanation / Answer

a) Straight line (39000-3000)/5 7200 depreciation expene for 3 months 7200*3/12 1800 Asnwer b) Double -declining balance 0.4 40% depreciation expense 39000*40%*3/12 3900 c) units of production depreciation (39000-3000)/20000 18 Depreciation expense 1000*18 18000