a.

Straight-line
$279.000 - $15.000
= $264.000 / 10 years
= $ 26,400.00

b. Units-of-output
$ 264.000 / 240.000 units
= $ 1.10
25.500 units x $1.10
= $ 2,805,000.00

c. Working hours
$264.000 / 25.000 hours
= $ 10.56
2.650 hours x $ 10.56
= $ 27,984.00

d. Sum-of-the-years'-digits
10 (11) / 2 = 55
10 / 55 x $ 264.000 x 1/3
= $ 16,000.00

9 / 55 x $ 264.000 x 2/3
= $ 28,800.00

= $ 44,800.00

e. Double-declining-balance
= $ 279.000 x 20% x 1/3
$ 18,600.00

= [($ 279.000 - ($ 279.000 x 20%)] x 20% x 2/3

$ 29,760.00
= $ 48,360.00
a. Straight-line method
$ 304.000 - $ 16.000 / 8
= $ 36,000.00 /years

3 Month -depreciation
= ($ 36.000 x 3/12)
$ 9,000.00

b. Activity Method
$ 304.000 - $ 16.000 / 40.000
= 7.2 /Output Unit
1.000 units x 7.2
= $ 72,000.00

c. Activity Method (Working Hours)

$ 304.000 - $ 16.000 / 20.000
= $ 14.40 /Hours
525 hours x $14.40
= $ 7,560.00

d. Sum-of-the-years'-digits
total 2010 2011
year 1 8 / 36 x 288.000 $ 64,000.00 $ 16,000.00 $ 48,000.00
year 2 7 / 36 x 288.000 $ 56,000.00 $ 14,000.00
year 3 6 / 36 x 288.000 $ 48,000.00
$ 16,000.00 $ 62,000.00

e. Double-declining-balance
1/8 x 2
= 25%

2019
 25% x $ 304.000 x 3/12
= $ 19,000.00
2020
25% x ($304.000 - $19.000)
= $ 71,250.00
 2012

$ 42,000.00
$ 12,000.00
$ 54,000.00
a. 31-Dec-19 Cost $ 9,000,000.00
Accum-Depreciation $ (1,000,000.00)
Carrying Amount $ 8,000,000.00
Recoverable Amount $ (7,000,000.00)
Loss on Impairment $ 1,000,000.00
Loss on Impairment $ 1,000,000.00
AccumDepreciation-Equipment

b. Depreciation Expense $ 1,750,000.00

AccumDepreciation Equipment $ 1,750,000.00

c. AccumDepreciation-Equipment $ 1,800,000.00
Recovery of Impairment Loss $ 1,800,000.00
$ 1,000,000.00
a. 31-Dec-19 Cost $ 9,000,000.00
AccumDepreciation $ (1,000,000.00)
Carrying Value $ 8,000,000.00
Less : NRV $ (4,400,000.00)
Loss on Impairment $ 3,600,000.00
Loss on Impairment $ 3,600,000.00
AccumDepreciation-Equipment

b. No entry necesarry. Depreciation is not taken on assets intended to be sold

c. 31-Dec-19 Fair Value $ 5,100,000.00

Cost of Disposal -200000
NRV 5.080.000
Carrying amount -4400000
Recovery of Impairment Loss $ 680,000.00

AccumDepreciation-Equipment $ 680,000.00
Recovery of Loss on Equipment $ 680,000.00
$ 3,600,000.00