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00 VODAFONE TR3G 14:57 ieu.blackboard.com Izmir University of Economics Departme

ID: 2806272 • Letter: 0

Question

00 VODAFONE TR3G 14:57 ieu.blackboard.com Izmir University of Economics Department of Business (BA221/BA215) Financial Accounting/Accounting Take Home Midterm Exam December 12, 2017 NAME/SURNAME: STUDENT ID: *w *t E* Q.1.(20 POINTS) On January 1, 2012 Holly Company purchased a machinery for $140,000. Estimated the salvage value of the machinery $20.000 and economic life 10 yrs. If company uses "straight line method of depreciation method", what is the net book value of the machinery as of December 31, 2016? ,achine, the any

Explanation / Answer

Depreciation per year = ( Purchase price - Salvage value) / Economic life

Depreciation per year = ( $ 140,000 - $ 20,000) / 10

Depreciation per year = $ 12,000

First year depreciation = $ 12,000

Book value at January 1 2013 = 140,000 - 12,000

Book value at January 1 2013 = 128,000

Book value at January 1 2014 = 128000 - 12000

Book value at January 1 2014 = 116,000

Book value at January 1 2015 = 104,000

Book value at January 1 2016 = 92,000

Book value at December 31 2016 = 92,000 - (364/365) x 12,000

Book value at December 31 2016 = $ 80,032.88