11-14.

Percent Years Cost Revalued Amount

Equipment 100% 10 7,500,000 10,500,000

Accum. Dep. 35% 3.5 2,250,000 3,675,000

375,000
2,625,000
Carrying Amount 65% 6.5 4,875,000 6,825,000

Sub. Annual Dep. 1,365,000

Piecemeal

0-15. Percent Years Cost Revalued Amount

Building 100% 20 75,000,000 112,500,000

Accum. Dep. 30% 6 22,500,000 33,750,000

Carrying Amount 70% 14 52,500,000 78,750,000

Sub. Annual Dep. 5,625,000

Piecemeal

Percent Years Cost Revalued Amount

Land 12,500,000 17,500,000

RS-Jan. 1 2019 3,900,000

Increase in RS_ Jan. 1, 2021 5,550,000
TOTAL 9,450,000
Annual Realization of RS
2019(23,400,000/39) 100,000
2020 100,000
2021 100,000
2021 (5,550,000/37) 150,000 450,000
RS-Dec. 31, 2021 9,000,000

22-25. Percent Years Cost Revalued Amount

Land 1 6,000,000 7,000,000

22-25. Percent Years Cost Revalued Amount

Land 2 10,000,000 12,000,000
7,500,000
22-25. Percent Years Cost Revalued Amount
Land 3 14,000,000 18,000,000

26-27. Percent Years Cost Revalued Amount

Equipment 100% 10 12,000,000 19,200,000

Accum. Dep. 40% 4 4,800,000 7,680,000

Carrying Amount 60% 6 7,200,000 11,520,000

Sub. Annual Dep. 1,920,000

Piecemeal

26-27. Percent Years Cost Revalued Amount

Equipment 100% 10 19,200,000 8,400,000

Accum. Dep. 70% 7 13,440,000 5,880,000

Jan. 1, 2018 7,680,000
1,920,000 x 3= 5,760,000
Carrying Amount 30% 3 5,760,000 2,520,000

Sub. Annual Dep. 840,000

Piecemeal

RS 1/1/18 4,320,000 Acc. Dep 7,560,000

Piecemeal realization RS 2,160,000
2018 720,000 RL 1,080,000
2019 720,000 Equipment
2020 720,000 2,160,000
RS 1/1/2021 2,160,000 FV (CA) 2,520,000
AD 840,000
1,680,000

28 Percent Years Cost Revalued Amount

Equipment 100% 20 15,000,000 18,000,000

Accum. Dep. 25% 5 3,750,000 4,500,000

Carrying Amount 75% 15 11,250,000 13,500,000

Sub. Annual Dep. 675,000

Piecemeal

29 Percent Years Cost Revalued Amount

Equipment 100% 25 9,000,000 15,000,000

Accum. Dep. 20% 5 1,800,000 3,000,000

Carrying Amount 80% 20 7,200,000 12,000,000

Sub. Annual Dep. 600,000

Piecemeal

30-31. Percent Years Cost Revalued Amount

Equipment 100% 6 15,000,000 22,500,000

Residual Value 1,500,000

3,000,000 3,000,000
Depreciable Amount 13,500,000
12,000,000 19,500,000
Acc. Dep. 50% 3 6,750,000 9,750,000
Carrying Amount 50% 3 6,750,000
5,250,000 9,750,000
8,250,000 12,750,000
Sub. Annual Dep. 2,550,000
Piecemeal
CA 12.31.2021 10,200,000

30-31. Percent Years Cost Revalued Amount

Equipment 100% 12 29,250,000 41,400,000

Residual Value 2,250,000

900,000 900,000
Depreciable Amount 27,000,000
28,350,000 40,500,000
Acc. Dep. 16.67% 2 4,500,000 6,750,000
Carrying Amount 83.33% 10 22,500,000 33,750,000
24,750,000 34,650,000
23,850,000 33,750,000
Sub. Annual Dep. 3,375,000
Piecemeal

cost 41,400,000 41,400,000

ad 6,750,000 3,375,000 10,125,000
 CA 34,650,000 31,275,000
vs Proceeds 36,000,000
Gain 4,725,000

34-35. Percent Years Cost Revalued Amount

Building 100% 40 15,000,000 24,000,000

Residual Value

Depreciable Amount

Acc. Dep. 25% 10 3,750,000 6,000,000

Carrying Amount 75% 30 11,250,000 18,000,000
Sub. Annual Dep. 600,000
Piecemeal

Building 9,000,000
Acc. Dep 2,250,000
RS 6,750,000
Acc. Dep 3,750,000
Building 3,750,000
Building 6,750,000
RS 6,750,000
Appreciation 2020 Percent Years Cost Revalued Amount
3,000,000 Building 40 40,000,000 48,000,000

1,050,000 Accum. Dep. 2.50% 1 1,000,000 1,200,000

1,950,000 Carrying Amount 97.50% 39 39,000,000 46,800,000

Sub. Annual Dep. 1,200,000

390,000 Piecemeal

Appreciation 2022 Percent Years Cost Revalued Amount

37,500,000 Building 39 46,800,000 58,500,000

11,250,000 Accum. Dep. 5% 2 2,400,000 3,000,000

26,250,000 Carrying Amount 95% 37 44,400,000 55,500,000

Sub. Annual Dep. 1,500,000

1,875,000 Piecemeal

Appreciation
5,000,000
2021 Percent Years Cost Revalued Amount
Building 39 23,400,000 29,250,000

Accum. Dep. 5% 2 1,200,000 1,500,000

Carrying Amount 95% 37 22,200,000 27,750,000

Sub. Annual Dep. 750,000

Piecemeal

Appreciation 2020 Percent Years Cost Revalued Amount

1,000,000 Machinery 10 15,000,000 24,000,000

Accum. Dep. 40% 4 6,000,000 9,600,000

Appreciation
2,000,000
4,500,000 Carrying Amount 60% 6 9,000,000 14,400,000
Appreciation
4,000,000 Sub. Annual Dep. 2,400,000
Piecemeal

Appreciation
7,200,000

2,880,000

4,320,000

720,000

Appreciation
- 10,800,000

- 7,560,000

- 3,240,000
2,160,000 1,080,000 Rev. loss

- 1,080,000

10,800,000

Appreciation
3,000,000

750,000

2,250,000
 112,500

Appreciation
6,000,000

1,200,000

4,800,000

240,000

Appreciation
7,500,000 RV 1,500,000
NEW RV 3,000,000
Revise UL 8
-

7,500,000

4,500,000
4,500,000

900,000 Debit to RE

Appreciation
12,150,000

12,150,000
2,250,000
11,250,000
9,900,000
9,900,000

990,000
Appreciation
9,000,000

2,250,000
6,750,000 RS

225,000
450,000
6,300,000 Bal. after 2 years
Appreciation
8,000,000 102,300,000
2,700,000
200,000 105,000,000

7,800,000

200,000

Appreciation
11,700,000

600,000

11,100,000 18,900,000

300,000

Appreciation
5,850,000

300,000

5,550,000

150,000

Appreciation
9,000,000

3,600,000

5,400,000
900,000
 48
Machine 2,400,000 1/1/2017
Annual Depreciation 300,000
Useful Life 8
Recoverable Amt 600,000 2020-2024

Cost 2,400,000
Acc. Dep. 900,000 Depreciation 150,000
CA 1,500,000 > RA 600,000 Acc. Dep
IM LOSS 900,000 120000

Cost 2,400,000
AD 900,000
900,000
150,000 1,950,000
CA 12/31/2020 450,000

49
Machine 9,600,000 Aug. 31,2018
Useful Life 5
RV 1,500,000
Undiscounted 4,500,000 May 31,2021
FVLCOD 4,050,000 RA
150,000

666,667