Straight Line Method

Vehicle

YEAR DEPRECIATION EXPENSES

2009 $12,000
2010 $12,000
2011 $12,000
2012 $12,000

Reducing/Declining Balance
Fixtures & Fittings

YEAR DEPRECIATION EXPENSES

2009 $9,914.56
2010 $5,982.62
2011 $3,610.02
2012 $2,178.35

Reducing/Declining Balance
Machine

YEAR DEPRECIATION EXPENSES

2009 $26,630.09
2010 $22,084.18
2011 $18,314.29
2012 $15,187.93
Straight Line Method

Type of Assets Cost of Assets

Vehicle $77,000

Reducing/Declining Balance

Type of Assets Cost of Assets

Fixtures & Fittings $25,000

Machine $156,000.00
ACCUMULATED DEPRECIATION NET BOOK VALUE

$12,000 $65,000
$24,000 $53,000
$36,000 $41,000
$48,000 $29,000

Depreciation Rate:

ACCUMULATED DEPRECIATION NET BOOK VALUE

$9,914.56 $15,085.44
$15,897.18 $9,102.82
$19,507.20 $5,492.80
$21,685.55 $3,314.45

Depreciation Rate:

ACCUMULATED DEPRECIATION NET BOOK VALUE

$26,630.09 $129,369.91
$48,714.28 $107,285.72
$67,028.57 $88,971.43
$82,216.50 $73,783.50
 PAUSE BREAK SDN BHD
Schedule of Fixed Assets
As at 31 December 2010

Accumulated Depreciation (1/1/2010) Depreciation for the Year

$12,000 $12,000

PAUSE BREAK SDN BHD

Schedule of Fixed Assets
As at 31 December 2010

Accumulated Depreciation (1/1/2010) Depreciation for the Year

0 $9,914.56
0 $26,630.09
 PAUSE BREAK SDN BHD
Schedule of Depreciation on Fixed Asset

Asset type: Vehicle

Cost: $77,000.00
Salvage Value: $5,000.00
Useful life (years): 6
Puchase date: 1/1/2009
Depreciation Method: Straight Line Method

40%

17%
Accumulated Depreciation 31/12/2010 Net book value

$24,000 $53,000

Accumulated Depreciation 31/12/2010 Net book value

$9,914.56 $15,085.44
$26,630.09 $129,369.91
PAUSE BREAK SDN BHD
e of Depreciation on Fixed Asset

Fixtures & Fittings Machine

$25,000.00 $156,000.00
$2,000.00 $24,000.00
5 10
1/1/2009 1/1/2010
Reducing/Declining Balance Reducing/Declining Balance