Accumulated Depreciation:

Independent cost recognized cost

land (25%) 345,000.00 318,750.00
building (75%) 1,035,000.00 956,250.00
total 1,380,000.00 1,275,000.00

Building depreciaiton:
Cost 956,250.00
renovation 127,500.00
Salvage value (10%) 969,000.00
depreciable ammount 114,750.00
useful life 20.00
depreciation 5,737.50 5,737.50

delivery truck:
cost: Delivery equipment
acquisition cost 163,050.00 acquired truck
new tires 12,150.00 total
body repair and paint 13,350.00 cost of new truck
instalation of special shelves 7,650.00 total
total cost 196,200.00 depreciaiton
salvage value 30,000.00 adjusted balance
depreciable amount 166,200.00

depreciable amount 166,200.00

useful unit 80,000.00
amount per unit 2.0775

used unit 8,000.00

amount per unit 2.08
depreciation 16,620.00 16,620.00
Total Depreciation 22,357.50

Carrying value:
land 318,750.00
Building:
Book value 1,083,750.00
less depreciation 5,737.50
Carrying value: 1,078,012.50 1,078,012.50

Equipment 425,580.00

Total PPE 1,822,342.50

 502,200.00
- 202,200.00
300,000.00
196,200.00
496,200.00
70,620.00
425,580.00