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Bengal A.

Cost 300
Rv 15
Life 10
WDV Rate 0.258866
SLM YearlyDep. 28.5

(A) Scheduled of Dep as per WDV Method


Year Cost Yearly Dep Acc. Dep WDV(BV)
2006-07 300 77.66 77.66 222.34
2007-08 300 57.5562532 135.22 164.78
2008-09 300 42.656922 177.87 122.13

(B) Scheduled of Dep as per SL Method


Year Cost Yearly Dep Acc. Dep SLM(BV)
2006-07 300 28.5 28.5 271.5
2007-08 300 28.5 57 243
2008-09 300 28.5 85.5 214.5
Delta and Singapore Airlines

Delta Airlines prior 1986 1986-93 1993


Residual Value 10% 10% 5%
Asset Life 10 15 20
Depreciation rate (SLM) 9 6 4.75

Singapore Airlines Prior 1989 1989-93


Residual Value 10% 20%
Asset Life 8 10
Depreciation rate (SLM) 11.25 8 New Aircrafts
New Aircrafts
1920

Aircraft
Cost 100000000
Residual 4000000
Flying hours 50000
Depreciation 1920

At the time of Capex


Cost 100000000
Less: depreciation(1920*30000) 57600000
WDV BV 42400000
Add:Capex 8000000
Revised Depreciable base

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