ANÁLISIS DE LA INFORMACIÓN FINANCIERA

Actividad 3. Práctica en inglés -10% -

PRESENTADO POR

GUILLERMO MARULANDA CASTAÑO

DOCENTE

LUIS ORLANDO VILLEGAS CALDAS

FUNDACIÓN UNIVERSITARIA CATÓLICA DEL NORTE

FACULTAD DE CIENCIAS ECONÓMICAS,

ADMINISTRATIVAS Y CONTABLES

PROGRAMA DE CONTADURIA PÚBLICA Y

ADMINISTRACIÓN DE EMPRESAS

2020
for me, the answer would be (C) SUM-OF-YEARS METHOD since it depreciates the asset in the first years with

Fixed asset Equipment

Cost of acquisi $ 14,000
Residual value $ 3,000
Useful life (ye 7

COST OF DEPRECIATION
YEAR SDA FRACTION DEPRECIABLE COST
ASSET AMOUNT
0 $ 14,000
1 0.25 $ 11,000.00 $ 2,750.00
2 0.21 $ 11,000.00 $ 2,357.14
3 0.18 $ 11,000.00 $ 1,964.29
4 0.14 $ 11,000.00 $ 1,571.43
5 0.11 $ 11,000.00 $ 1,178.57
6 0.07 $ 11,000.00 $ 785.71
7 0.04 $ 11,000.00 $ 392.86

Year 1 1
Year 2 2
Year 3 3
Year 4 4
Year 5 5
Year 6 6
Year 7 7
Denominator 28
es the asset in the first years with much more value.

ACCUMULATED BOOK VALUE OF

DEPRECIATION ASSETS
$ 14,000.00
$ 2,750.00 $ 11,250.00
$ 5,107.14 $ 8,892.86
$ 7,071.43 $ 6,928.57
$ 8,642.86 $ 5,357.14
$ 9,821.43 $ 4,178.57
$ 10,607.14 $ 3,392.86
$ 11,000.00 $ 3,000.00