prob.

1
330,000
10,000
15,000
2,000
4,000
361,000

prob. 2
152,000
-56,000
96,000
-1,920 96,000 x 2% = 1,920
94,080
3,200
6,400
103,680

prob. 3
490,000 x 5.7466 = 2,815,834

1 - 1.08^-8 / .08 = 5.7466

prob. 4
10,000 x 40 = 400,000
-50,000
350,000

prob. 5
700,000

prob. 6
3,000,000 gain or loss?
1,200,000 no commercial substance, no recognition of
4,200,000

prob. 7
2,400,000 / 8 = 300,000
 jan. 1, 2016 to dec. 31, 2017 = 300,000 x 2 = 600,000 depreciation for 2 years

2,400,000
-600,000
1,800,000 carrying amount as of Dec. 31, 2017

life ng machine
8 to 6 years
6 - 2 = 4 years remaining

1,800,000 CA as of Dec. 31, 2017 or Jan. 1 2018

1,800,000 / 4 = 450,000 dep. Exp. Per year

1,800,000
-450,000
1,350,000 carrying amount as of De. 31, 201

prob. 8
life (life + 1) / 2
7 (7+1) / 2 = 28 2,700,000 cost
-180,000 salvage value
1st year `7/28 2,520,000 depreciable amount
2nd year `6/28
3rd year `5/28

5/1/2018 to 4/30/ 2019 2,520,000 x 7/28 = 630,000

5/1/2019 to 12/31/2019 2,520,000 x 6/28 x 8/12 = 360,000

2,700,000
-990,000
1,710,000

what if CA Dec. 31, 2020?

01/01/2020 to 5/1/2020 2,520,000 x 6/28 x 4/12 =

5/1/2020 to 12/31/2020 2,520,000 x 5/28 x 8/12 =

prob. 9
10 (10 + 1 ) / 2 = 55
240,000 x 55/8 = 1,650,000
2016 `10/55 50,000
2017 `9/55 1,700,000
 2018 `8/55

prob. 10
DDB method

SLM x 2 or 100% / life x 2

100% / 10 x 2 = 20% depeciation rate

1st year 4,000,000 x 20% = 800,000

2nd year 4,000,000 - 800,000 x 20% = 640,000 640,000 depreciation expense for

x 3,200,000 carrying amount (CA) ja

-640,000 dep. Exp for 2018
2,560,000 CA dec. 31, 2018
x.80
CA 2019

prob. 11
mar 1, 2016 1,200,000 x 20% x 10/12 = 200,000
2017 1,200,000 - 200,000 x 20% = 200,000
2018 1,200,000 - 200,000 - 200,000 x 20% = 160,000

accumulated depreciaton = 200,000 + 200,000 = 160,000 = 560,000

cost 1,200,000
Acc. Dep -560,000
CA 2018 640,000

prob. 12
100% / 5 x 1.5 = 30%

2017 600,000 x 30% = 180,000

2018 600,000 - 180,000 x 30% = 126,000

acc. Dep 180,000 + 126,000 = 306,000

cost 600,000
acc. Dep -306,000
CA 294,000

prob. 13
DDB method for 2 years 100% / 5 x 2 = 40%
SLM for 3 years
1st 3,000,000 x 40% = 1,200,000
2nd 3,000,000 - 1,200,000 x 40% = 720,000

cost 3,000,000
acc. Dep -1,920,000
CA as of 1/1/18 1,080,000
tance, no recognition of gain or loss
tion for 2 years

17 or Jan. 1 2018

mount as of De. 31, 2018

salvage value
depreciable amount

630,000
360,000
990,000 accumulated depreciation or total depreciation

CA as of Dec. 31, 2019

depreciable amount
SV
cost
epreciation expense for 2018

carrying amount (CA) jan. 1, 2018

dep. Exp for 2018
CA dec. 31, 2018

100% / 10 x 2 = 20%
 1,080,000 / 3 = 360,000

acc. Dep. For 2018 1,200,000 + 720,000 + 360,000 = 2,280,000

CA as of Dec. 31, 2018

3,000,000
-2,280,000
720,000

aaaw