Carpio, Clarence A. May 20,2022 ME - 3208, 14-03922 \. An industrial plant bought o generator settor P40. 000. Other expense including installation amounted to #10, 000. The generator set ie to Nave} o life of 17 years with a eolvage volue ot the end of life of P5,000. | Determine the dopreciation change during the 14h year and the book | Nalue ot the end ot 13 years by the Ca} declining bolance method, Cb} double declining Dalance method , Ce) sinking fund method with 10% interest . and (a) SYD method. Given : Co = #940.000 + F 10.000 = 100,000 CG. = # 5,000 a= Leon Required : the depreciation change atn, and the book value Solution (a) With Declining Bolonce Method. crae(S)™ % cm = (#100000) (=S"S50 Cy = #10 II§. 000 Cy = ¥ 10,118.00 8 (Clete ~ . 1 4 7 vey 5 ( Co 7 P3000 «= 4+ (6000 ) k= O.1GID0GI3 dn = k Go CI-k)"" de * (0,1G15G0113 1CF 100 000.11 -0.1G15@6IN9°" dia = P1949. 737567 ss = #1,1940. 14[Co With Double Declining Balonce Method, Cn = Co (1 -%/L)° Ga = F100 000 (I~ %n 7 Ce = 19,099. 4490 [Cy = PIF. 049 a (FEE de = ( 2( F100 000) )( 1-2)" 7 hl de = F2,019.920619 [dw = P 2,619.93 (c) With Sinking Fund Method with i= 0.10, ge torte 4 d= £610,000 - 5.000) pe) [ ci+0.10)7 - 1 ] i C10 d= F 2043.092767 on +g [ Litiae-1) a Do = (# 2943.092767)[ Ltr" =|] 0.10 Os = 757 498.98940 = [Dis = #57, 458.99 Cn = Co- Dn Gy F F (100 000 - 57 458989467 Cy F 42 541. 01054 Cig = 42,941.01 (d) With SYD method, Db: 2 C2b- nth) - Ltt tty — (97 0 207) 71941) . De = Say (100 000-5000) Dis = F 8B 190. $4967 (CoC?Cn = Go ~ Dn Ce = FC100,000 - 88 190.8497 ) Cia = F M209. 15033 BY peebenerelay . oo [FTE] core ef ZC +h) . due = [ 403s P (100,000 - 8,000) dip = #3104. 375163 diy = #3, 104. 582. A telephone company purchased a microwave fadio equipment for the price of F 6,000,000. Freight and installation chorges to 3 % of the | purchase price. If the equipment shall be depreciated over a period of & | years With a salvage volue of B40, determine the, (a the annucl depreciation chorge using straight line method; and Cb) the depreciation charge during Sth year using oum-of- the-years- digit method . Given + Co = *©,000,000 (140,03) Co = % 6,180,000 G = P ©, 190,000 (0.05) C. = F 309,000 L = Byers i n=5 Required : the annual depreciation charge, and depredation change atn Solution Ca) With Straight Line Method, a: . F C@ 180 000 - 309000) 6 d = %739,875.00 Co) With Sum ~ of - the - Years~ Digit Method , wf 2ebrnth) : dn [ TaN ] (Go-GL) 28-5410] @ . =| FERRE? ] + ere0m0 - 209.000 » ds Gp = F652 993. 433d da = F O52 333.332. Amachine costs 7,000. last 8 years and has a salvage value at ‘the end of life F350. Determine the depreciation charge during the 4th year and the book value at the end of 4 years by Cad straight line method. Cb) declining balance method. Cc) SYDM, and (d) sinking fund method with interest ot 12 %o- Given: Co ® 7,000 L*8 yeore G. = ? 050 ne4 Required : the depreciation charge and book value by n Solution Co) With Straight Line Method Dn 2 DLO) 1p, 4 CF 1000 - F950) L 8 Da = P5925 Cn = Co-On 7 Caz FC1000- 3325) Ca = F 9015 (b) With Declining Balance Method. cee CE) : 1-7 (2) . Co 1000 K = 0.9129459781 dn = kK Co Ci7 ky! da = (0.9123439781 CF 1000 1C1- 0.8123439781)4"! da = #110. 9696094 da = 110. % : Le \ : £350 _\"e cn = co(-)" + cas e100 (Re fs = T1565. papeCo) With SYDM, ef 2Gbcath) . oo | AE] Core J 208-441) . de =[ SEB TAAO] C1000 - 360 da _= £923. GHiin da = P 923.61 ~ nbn . On = Tam CCo- Ce) _ Aba 4411 dy = TES P (1000-350) Da = P 4802. 7111 Cn = Co-Dn = Ca = P (1000 - 4802.777778 7 Ca = P 2197. 222222 Cd) With onkng Fund Method , with 1 = O12 Co P C1000 - 380 9 = ~ de [oir — J d = P 940.6038952 oe g[ Ger ‘] ae Da = (540. oo98529[ COU) "1 Da P 2584 .010099 Oa = P 2584.01 Cn = Co-Dn = Ca = P (1000 - 2584010093) Ca = P4415. 999907 Cae P 4415-90