Respuesta :
Answer:
A 6,900
B 23,460
C 15,000 first year
52,000 second year
Explanation:
Straight line:
(cost - salvage)/ useful life = dpe expense for a complete year
(150,000 - 12,000) / 5 = 27,600
Then 27,600 x 3/12 = 6,900 depreciation for 2015
Units of activity:
(cost - salvage)/ activity rate = dpe expense
(150,000 - 12,000) / 10,000 = 13.8 depreciaiton per hour
Then 1,700 x 13.8 = 23,460
Double declining:
2/useful life = depreciation rate
2/5 = 40%
150,000 x 40% x 3/12 = 15,000
carrying value 150,000 - 15,000 = 135,000
130,000 x 40% = 52,000 second year
Depreciation is referred to as the process that takes the values of the assets to the decline rate at the specified time. It takes place due to the overuse of the asset or the asset has been utilized over the mentioned period.
The answers are:
A 6,900
B 23,460
C 15,000 first year
52,000 second year
By Straight-line method for the year 2015:
:[tex]\begin{aligned}\frac{\text{cost - salvage}}{\text{Useful life}} &= \text{Depreciation expense for a complete year}\\\frac{150000-12000}{5}& = \$27,600\\\text{Then} 27,600 \times\frac{3}{12} &= \$6,900\:\text{depreciation for 2015}\end{aligned}[/tex]
Units of activity:
[tex]\begin{aligned}\frac{\text{cost - salvage}}{\text{activity rate}}= \text{depreciation expense}\\\frac{150000-12000}{10000} = 13.8 \:\text{depreciaiton per hour}\end{aligned}\text{Then} 1,700 \times 13.8 = 23,460[/tex]
Double declining:
[tex]\begin{aligned}\frac{2}{\text{useful life}} = \text{depreciation rate}\end{aligned}[/tex]
[tex]\frac{2}{5} = 40\%[/tex]
[tex]150,000 \times 40\% \times\frac{3}{12}= 15,000[/tex]
[tex]\text{Carrying value}= 150,000 - 15,000 = 135,000[/tex]
[tex]\text{Second Year}= 130,000 \times 40\% = 52,000[/tex]
To know more about the calculation of the depreciation, refer to the link below:
https://brainly.com/question/15565087
