Chapter 17 Problem 17-19
1. Old building (4,672,200 x 10%) 467,220
New building
Direct cost 2,220,000
Fixed (15,000 x 25) 375,000
Variable (15,000 x 27) 405,000
Total cost 3,000,000
3,000,000 x 10% 300,000
Total depreciation 767,220
Fixed rate (100 / 20 x 2) 10%
2. Old machinery (1,380,000 / 10) 138,000
New machinery
Invoice cost 356,000
Concrete embedding 18,000
Wall demolition 7,000
Rebuilding of wall 19,000
Total cost 400,000
400,000 / 10 x 6/12 20,000
Total depreciation 158,000
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