Fixed aAsset 1

Fixed Asset Type : Vehicle

Date of purchase : 1/1/2019
Cost: RM120,000
Residual/Salvage Value: RM10,000
Useful Life : 8
Depreciation Method : Straight line method

Straight Line Method

Vehicle

YEAR DEPRECIATION ACCUMULATED DEPRECIATION

2009 RM13,750.00 RM13,750.00
2010 RM13,750.00 RM27,500.00
2011 RM13,750.00 RM41,250.00
2012 RM13,750.00 RM55,000.00
2013 RM13,750.00 RM68,750.00
2014 RM13,750.00 RM82,500.00
2015 RM13,750.00 RM96,250.00
2016 RM13,750.00 RM110,000.00

Pipu Putih Sdn Bhd

Schedule of Fixed Assets
As At 31 December 2010
Types of assets Cost of Assets Accumulated Depreciation (1/1/2010)

Vehicle RM120,000 RM13,750.00

Machine RM80,000 0
NET BOOK VALUE
RM106,250.00
RM92,500.00
RM78,750.00
RM65,000.00
RM51,250.00
RM37,500.00
RM23,750.00
RM10,000.00

Pipu Putih Sdn Bhd

Schedule of Fixed Assets
As At 31 December 2010
Depreciation for the year Accumulated depreciation (31/12/2010)

RM13,750.00 RM27,500.00
RM13,840.00 RM13,840.00
Fixed Asset 2
Fixed Asset Type : Machine
Date of purchase : 1/1/2010
Cost: RM80,000
Residual/Salvage Value: RM12,000
Useful Life : 10
Depreciation Method : Reducing Balance Method

Year Depreciation Amount

2010 RM13,840.00
2011 RM11,445.68
2012 RM9,465.58

Reducing Balance
Machine

YEAR DEPRECIATION ACCUMULATED DEPRECIATION

2010 RM13,840.00 RM13,840.00
2011 RM11,445.68 RM25,285.68
2012 RM9,465.58 RM34,751.26
2013 RM7,828.03 RM42,579.29
2014 RM6,473.78 RM49,053.07

Net Book Value

RM92,500.00
RM66,160.00
Depreciation rate : 17%

NET BOOK VALUE

RM66,160.00
RM54,714.32
RM45,248.74
RM37,420.71
RM30,946.93
Fixed Asset 1
Fixed Asset Type : Vehicle
Date of purchase : 1/1/2019
Cost: RM77,000
Residual/Salvage Value: RM5,000
Useful Life : 6
Depreciation Method : Straight line method

Straight Line Method

Vehicle

YEAR DEPRECIATION ACCUMULATED DEPRECIATION

2009 RM12,000.00 RM12,000.00
2010 RM12,000.00 RM24,000.00
2011 RM12,000.00 RM36,000.00
2012 RM12,000.00 RM48,000.00

Star Break Sdn Bhd

Schedule of Fixed Assets
As At 31 December 2010
Types of assets Cost of Assets Accumulated Depreciation (1/1/2010)

Vehicle RM77,000 RM12,000.00

Fixture & Fitting RM25,000 RM9,925.00
Machine RM156,000 RM26,676.00
 NET BOOK VALUE
RM65,000.00
RM53,000.00
RM41,000.00
RM29,000.00

Star Break Sdn Bhd

Schedule of Fixed Assets
As At 31 December 2010
Depreciation for the year Accumulated depreciation (31/12/2010) Net Book Value

RM12,000.00 RM24,000.00 RM65,000.00

RM9,925.00 RM15,909.78 RM15,075.00
RM26,676.00 RM48,790.40 RM129,324.00
Fixed Asset 2
Fixed Asset Type : Fixture & Fitting
Date of purchase : 1/1/2019
Cost: RM25,000
Residual/Salvage Value: RM2,000
Useful Life : 5
Depreciation Method : Reducing Balance

Reducing Balance
Fixture & Fitting

YEAR DEPRECIATION ACCUMULATED DEPRECIATION NET BOOK VALUE

2009 RM9,925.00 RM9,925.00 RM15,075.00
2010 RM5,984.78 RM15,909.78 RM9,090.23
2011 RM3,608.82 RM19,518.59 RM5,481.41
2012 RM2,176.12 RM21,694.71 RM3,305.29
Fixed Asset 3
Fixed Asset Type : Machine
Date of purchase : 1/1/2010
Cost: RM156,000
Residual/Salvage Value: RM24,000
Useful Life : 10
Depreciation Method : Reducing Balance Method

Reducing Balance
Machine

YEAR DEPRECIATION ACCUMULATED DEPRECIATION

2010 RM26,676.00 RM26,676.00
2011 RM22,114.40 RM48,790.40
2012 RM18,332.84 RM67,123.24
NET BOOK VALUE
RM129,324.00
RM107,209.60
RM88,876.76