Principles of Financial Accounting · 免费预览
折旧方法与资本化成本的分配
直线法、产量法和余额递减法以不同模式将应折旧资产的成本分摊到其使用寿命内，而账面价值与累计折旧使原始成本在资产负债表上依然清晰可见。
1. The depreciable base
The depreciable base
2. Straight-line
Straight-line
3. Units of production
Units of production
4. Declining balance and sum of the years
Declining balance and sum of the years
5. Depreciable base computation
Equipment costs 60,000 dollars with an estimated 12,000 dollar salvage value after four years. What is the depreciable base?
6. Straight-line computation
Using a 48,000 dollar depreciable base over four years, compute annual straight-line depreciation.
7. Units of production rate
A machine with a 48,000 dollar depreciable base is expected to produce 240,000 units. Compute the depreciation rate per unit in dollars.
8. Double-declining first year
A 60,000 dollar machine has a four-year life. Compute first-year depreciation under double-declining-balance, ignoring salvage for the computation.
9. Book value after year one
A 60,000 dollar machine takes 12,000 dollars of first-year depreciation. Compute year-end book value in dollars, number only.
10. Units depreciation for the year
The rate is 0.20 dollars per unit and the machine produces 80,000 units this year. Compute depreciation in dollars, number only.