EEM medule -3 a) A lam he ys a ty med cost of 0000 ; he ate atop jocator of an eves gate oF aepreefaton every oa er pe useful ie of the gosets The formal a fea saigaghtt “IIe deprectat'on is (Asser cost — pestdual value) Jpraval Depreciation expenst = usefal Whe of the As a Oot of production method — ai i694 uso step process yunitke the methode. Here? equal expens® gatep are unit produced « ship useful tn assembly based 07 she output © enleulakon tp puro" of york ® capper gather than the Slepp ore + step; Caleulate Pe untt cep Casset cost — Res per uate depreciation? = usefal life fa untys of production Scanned with CamScanner+ calculate the —-folal cleprecteriT0n of acta} aN “nity produced Per unt Deprectaion ¥ any, nth, total Deprectation Fxpense = produced 3) Dowle Declining method poe eed of the Hoo commen methoys o Corp of Q fixed oral sits te one for the expenses uses to aecourrt method + AS the ahs an accerated aleprectertor 7 ap. much ae county expense patce Spemucn Y oper year: she book value Cy awe Femula + pepreefatfon bas straight ee Aepeeciation : «of the begionind accounting of the ercent book YAM pene — qecurnulated i cost of tne 0 Rook valve = deprecation oderate i) om ! 09 4 SAraight Ito method _— ge cost —ResPdual valu € straight lene methed = 2 Y years of sell Ite 13000 — 100° - SLM = a oa Scanned with CamScanner2u00 240 0 20 O 24v0 wo0)e @ al ho aye oF ovlptt method a it roethod of Ouwtpe’ pntts jz000 —10°° Annual Hepreciatton vat is Esti Schedule of epreclaHon Accurnes late, SK vas Bepmeead | Bock luc 24yoo Joloo 4goo £100 poo 5900 qboo 3400 12000 1009 — perdue value arated unt OF opp = pore per mile A Scanned with CamScanner2) Double adeeleng Balane» met} hod q — Double dedeng vali = [e]** Rede of gouprectat’0n= 407. seek vay qsoo 4bso 2808 [68q-8 looo ) Explata dhe need for charging deprectation ? Ap. Needs cha chengtng depres '" Ascertaintog concep prot O% [ose . &+ Ascertatning fatq and THe toaneta poston gy 5, Providtag unois Fo aeplacernent of 98 et oF -production fe Ascertatntng Meeting the 6 G7 Rector accugate 6OF lega' face " gegettrenents me OX. Scanned with camscaiter(unit) = Freed cost | conirtbutton 100000 100-50 Bo sone °p = a000 nil ger (tn ammount) = otal ER sal tenkibubon perunt @ 100000 eX 100 00-59 = gov0 xl = go0000 cate margin of Sopetg Bee ag - ea of capety (to w= Cusreot sal — Break wen tole 5000X100P ~ a _2900°° 0000? = 5000° , =_ we 100000 + j2500° » 126009 xyobe Tre = ep (to ammount) = aor 2 f = 750008 gen 7 Dae Curent tly preak wen = 500000 29002 Scanned with camscennerDA) — Fred cot = 20,00 ,0000 Varfable vest: pe = 100 Selléng price. per untle 20° 2002 0000 Nt Qoo-lo? 7 2 990i0?? ) Be = p09 00 X 200 (wvowt ygopore? ) AH the qdtuel prededt9n is g000° ¢ i 100 #10? » conta butfon = Qoo-l =e soy m Haram of catelg = peluel Salt Break ove” = $0000 — 309000 M 14099 © ye, i) pebl 6 py who = he" pp a yo =O Scanned with camscae ner