Pertubal, Roi Victor R.

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

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

5 Sales Price 800,000

CA - Dec. 31, 2021 950,000
Loss on Disposal (150,000)

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

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

7 Sales Price 8,000,000

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

8 2,500,000 - 900,000 1,600,000

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

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

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

11 Sales Price 6,000,000

CA 5,400,000
600,000

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

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

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
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

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

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

16 Carrying amount before classification 4,000,000

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

18

19 Measurement of equipment 2,700,000

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

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
22 Measurement of equipment 3,500,000
CA 3,200,000
300,000
0-5,000,000)