/15 Chap 9

Depreciation (khấu hao)

Có 2 cách tính:

+straight line

(Cost-salvage)/years

units of production

- depreciation expense ko phải tiền, ko phải từ tiền túi bỏ ra mà là hình thức ghi lại số tiền

- book value= original value- acc depreciation

9-28

1/

Machine Cash

28213 28213

2/

Machine Cash Note payable

28213 3213 25000

9-33

Total fair values: 700000 (Land+ Building+ Equipment)

+Land: 35% of the total

+Building: 50% weights

+Equipment: 15%

Allocated value:

+ Land= 35% x 625000=218750

+ Building= 50% x 625000=312500

+ Equipment= 15% x 625000=93750

9-52 April 1st-> 31st dec : 9 months

Land

58000

8000

4000

Building-20 years- 10000 salvage value -> $5240/year: ( 114800 – 10000)/20

100800

14000

114800

Equipment- 7 years- 0 salvage value-> $7700/year

50400

3500

53900

Acc dep- Building Dep Exp- Building

3930 3930

$5240 x 9/12

Acc dep- equipment Dep Exp- equipment

5775 5775

$7700 x 9/12