CH9 解答

CH9...

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CH9 解答 一、 Item Land Building Other Accounts 1 2 3 4 5 6 7 8 9 10 4 ,000 ) ( 145,000 ) ( 2,000 ) ( 15,000 ) (3,500) ( 162,500 ) 700,000 35,000 10,000 745,000 5,000 Property Taxes Expense 14,000 Land Improvements 二、 Depreciable cost of $36,000, or ($42,000 – $6,000). With a four year useful life, annual depreciation is $9,000, or ($36,000 ÷ 4). Under the straight line method, depreciation is the same each year. Thus, depreciation is $9,000 for both the first and second years. 三、 Depreciation expense per mile:
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