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CH9 II &aring;&macr;&brvbar;&ccedil;&iquest;’&egrave;&sect;&pound;&ccedil;&shy;”(New)

CH9 II å¯¦ç¿’è§£ç­”(New)

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CH9 II 實習解答 1. (a) Machine #1 Annual Accumulated Year Depreciable Cost Depreciation Rate = Depreciation Depreciation 2007 €80,000 20% 8,000* 8,000 2008 16,000 24,000 2009 16,000 40,000 2010 16,000 56,000 2011 8,000* 64,000 *One-half a year. Machine #2 Book Value Annual Accumulated Year Beginning of Year DDB Rate Depreciation Depreciation 2010 €60,000 40% 12,000* 12,000 2011 48,000 40% 19,200 31,200 *One-half a year. (b) Machine 1 Machine 2 Depreciation Expense 8,000 19,200 Accumulated Depreciation 8,000 19,200 Cash 20,000 36,000 Loss on Sale of Equipment 4,000* -0- Accumulated Depreciation 64,000 31,200 Equipment 88,000 60,000 Gain on Sale of Equipment -0- 7,200** *€88,000 – €64,000 = €24,000; €24,000 – €20,000 = €4,000. **€36,000 – (€60,000 – €31,200) = €7,200. 2. (a) Depletion charge per ton: (\$6,000,000 – \$900,000) ÷ 15 million tons of ore = \$.34 per ton (b) 2,000,000 tons × \$.34 = \$680,000 (c) The appropriate useful life is the shorter of the life of the mine or the life of the buildings. In this case, 10 years is the appropriate useful life (\$500,000 ÷ 10 years = \$50,000). (d) Same reasoning as (c). \$300,000 ÷ 10 years = \$30,000

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(e) Depletion Expense ........................................................................ 680,000 Accumulated Depletion ........................................................ 680,000 Depreciation Expense—Buildings ................................................. 50,000 Depreciation Expense—Equipment
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CH9 II å¯¦ç¿’è§£ç­”(New)

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