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1. A machine cost RM 40,000.00. The expected useful life is 8 years. The estimated residual value is 2800. Calculate the annual depreciation value of the machine.


2. A machine cost RM 60,000.00. It was purchased on the 1st of January 2013. The expected useful life is 10 years. The estimated residual value is 3200.

a. Calculate the annual depreciation value of the machine.

b. Calculate the depreciation value for the first year if the machine purchased on the 1st of June 2013.

c. Calculate the annual percentage of depreciation value of the machine.


3. A machine cost RM 66,000.00. It was purchased on the 1st of January 2014. The expected useful life is 12 years. The estimated residual value is 3200.

a. Calculate the annual depreciation value of the machine.

b. Calculate the depreciation value for the first year if the machine purchased on the 1st of September 2014.

c. Calculate the annual percentage of depreciation value of the machine.


4. A machine costs $20,000. Its estimated residual value is $1,800, and it is expected to have a useful life of 15,000 operating hours. During the year, the asset was operated 2,400 hours.

Compute the depreciation value using units of production method and determine the depreciation of the machine for the year.


5. A machine costs $800,000. Its estimated residual value is $2,800, and it is expected to have a useful life of 24,000 operating hours. During the year, the asset was operated 2,400 hours.

Compute the depreciation value using units of production method and determine the depreciation of the machine for the year.


6. A machine costs $200,000. Its estimated residual value is $4,800, and it is expected to have a useful life of 360,000 operating hours. During the year, the asset was operated 2,400 hours.

Compute the depreciation value using units of production method and determine the depreciation of the machine for the year.

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