Kered Zilyo C.

Natividad
BSA 2-13
SW3

3 CA 3,200,000
FV less cost to sell 2,000,000 (2,200,000-200,000)
Impairment Loss ₱ 1,200,000.00

4 CA 1,500,000
FV less cost to sell 950,000 (1,100,000-150,000)
Impairment Loss ₱ 550,000.00

5 Sales Price 800,000

CA - Dec. 31, 2021 950,000
Loss on Disposal -₱ 150,000.00

6 FV - Dec. 31, 2022 8,500,000

FV - Dec. 31, 2021 7,000,000
₱ 1,500,000.00

7 Sales Price 8,000,000

FV - Jul. 1, 2023 7,600,000
₱ 400,000.00

8 2,500,000 - 900,000 ₱ 1,600,000.00

9 FV - Dec. 31, 2021 5,500,000

FV less cost of disposal 5,400,000 (5,500,000-100,000)
₱ 100,000.00

10 adjusted carrying amount ₱ 5,400,000.00 (5,500,000-100,000)

11 Sales Price 6,000,000

CA 5,400,000
₱ 600,000.00

12 Revaluation Surplus - Oct. 1, 2021 1,500,000

Increase in FV 500,000 (5,500,000-5,000,000)
₱ 2,000,000.00

13 Cost 5,000,000
Accumulated Dept. 3,750,000
CA - April 1, 2021 1,250,000
FV less cost of disposal (450,000)
₱ 800,000.00
14 FV less cost of disposal - Dec. 31, 2021 650,000 (750,000 - 100,000)
FV less cost of disposal - Apr. 1, 2021 450,000
₱ 200,000.00

15 FV less cost sell 1,450,000 (1,500,000-50,000)

CA 1,200,000 (5M-3M-800k)
₱ 250,000.00

16 Carrying amount before classification ₱ 4,000,000.00

17 Cost - Jan. 1, 2021 5,000,000

Accumulated Dept. 1,000,000
CA before classification 4,000,000
FV less cost of dissposal 3,500,000
₱ 500,000.00

19 Measurement of equipment 2,700,000

Depreciation for 2023 900,000 (2.7M/3)
CA ₱ 1,800,000.00

20

21 CA 4,000,000
Depreciation 500,000 (5M/10)
CA- Dec. 31, 2023 3,500,000

FV 3,800,000
Cost of Disposal 200,000
₱ 3,600,000.00
22 Measurement of equipment 3,500,000
CA 3,200,000
₱ 300,000.00
0-200,000)

0-150,000)

0-100,000)

0-100,000)

0-5,000,000)
- 100,000)