解决方案案例.pdfVIP

SolutionstoRevision1

1.F6.D11.C

2.F7.B12.D

3.T8.D13.C

4.T9.C14.C

5.F10.C15.C

Solution1

Straight-line$_9,000

(40,000-4,000/4=9,000)

Units-of-activity$_9,900

(40,000-4,000/100,000*27,500=9,900)

Double-declining-balance$_10,000

(year1—40,000/4*2=20,000)

(year2—(40,000-20,000)/4*2=10,000)

Solution2

Declining-balancerate=25=40%

BookValueAnnualEndofYear

BeginningDepreciationDepreciationAccumulatedbookv

BookValue

YearofYearRate=ExpenseDepreciation

1$75,00040%$30,000$30,000$45,000

245,00040%18,00048,00027,000

327,00040%10,80058,80016,200

416,20040%6,48065,2809,720

59,72040%2,720*68,0007,000

*Adjustedto$2,720becauseendingbookvalueshouldnotbelessthanexpected

salvagevalue.

Solution3

C-S$60,000-$5,000

1.Straight-linemethod:$11,000peryear.

Years5

C-S$60,000-$5,000

2.Units-of-activitymethod:$.55perunit

Units100,000units

201516,000units$.55=$8,800

201624,000units$.55=13,200

AccumulatedDep