An asterisk (*) will appear to the right of an incorrect entry.
1.
a. b. c.
Straight- Units-of- Double-Declining-
Year Line Activity Balance
1
2
3
Totals
Calculations:
Straight-line method:
(Cost − Residual Value) / Years =Yearly Depreciation
Units-of-activity method:
(Cost − Residual Value) / Total Hours =Rate
Answers are entered in the cells with gray backgrounds.
Problem 9-2A
Name:
Section:
Score:
0%
Key Code:
[Key code here]
Instructions
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Depreciation Expense
Rate xHours =Yearly Depreciation
Year 1
Year 2
Year 3
Double-declining-balance method:
xRate =Yearly Depreciation
Year 1
Year 2
Since depreciation cannot cause book value to fall below residual value:
−=Yearly Depreciation
Year 3
2.
The method that yields the most depreciation expense in Year 1 is the
3.
The method that yields the most total depreciation over the three years is the
Residual
Value
An asterisk (*) will appear to the right of an incorrect entry.
1.
a. b. c.
Straight- Units-of- Double-Declining-
Year Line Activity Balance
122,500$ 28,500$ 48,000$
222,500 22,500 16,000
322,500 16,500 3,500
Totals 67,500$ 67,500$ 67,500$
Calculations:
Depreciation Expense
Problem 9-2A
Name:
Solution
Section:
Score:
ON
Key Code:
Instructions
Answers are entered in the cells with gray backgrounds.
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−=Yearly Depreciation
Year 3 8,000$ 4,500$ 3,500$
2.
The method that yields the most depreciation expense in Year 1 is the
3.
The method that yields the most total depreciation over the three years is the
Dep
Balance
Value
double-declining-balance method
all yield the same overall
An asterisk (*) will appear to the right of an incorrect entry.
1.
a. b. c.
Straight- Units-of- Double-Declining-
Year Line Activity Balance
1
2
3
4
Totals
Calculations:
Straight-line method:
(Cost
− Residual Value) / Years =Yearly Depreciation
Units-of-activity method:
(Cost
− Residual Value) / Total Hours =Rate
Answers are entered in the cells with gray backgrounds.
Problem 9-2B
Name:
Section:
Score:
0%
Key Code:
[Key code here]
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Depreciation Expense
Rate xHours =Yearly Depreciation
Year 1
Year 2
Year 3
Year 4
Double-declining-balance method:
xRate =Yearly Depreciation
Year 1
Year 2
Year 3
Since depreciation cannot cause book value to fall below residual value:
− =Yearly Depreciation
Year 4
2.
The method that yields the most depreciation expense in Year 1 is the
3.
The method that yields the most total depreciation over the four years is the
Residual
Value
An asterisk (*) will appear to the right of an incorrect entry.
1.
a. b. c.
Straight- Units-of- Double-Declining-
Year Line Activity Balance
171,250$ 102,600$ 160,000$
271,250 91,200 80,000
371,250 62,700 40,000
471,250 28,500 5,000
Totals 285,000$ 285,000$ 285,000$
Year 2 $14.25 6,400 91,200
Year 3 $14.25 4,400 62,700
Year 4 $14.25 2,000 28,500
Double-declining-balance method:
Depreciation Expense
Problem 9-2B
Name:
Solution
Section:
Score:
ON
Instructions
Answers are entered in the cells with gray backgrounds.
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Year 3 80,000$ 0.500000 40,000
Since depreciation cannot cause book value to fall below residual value:
− =Yearly Depreciation
Year 4 40,000$ 35,000$ 5,000$
2.
The method that yields the most depreciation expense in Year 1 is the
3.
The method that yields the most total depreciation over the four years is the
Depreciable
Balance
Residual
Value
double-declining-balance method
all yield the same overall
An asterisk (*) will appear to the right of an incorrect entry.
a. b. c.
Straight- Units-of- Double-Declining-
Year Line Activity Balance
1
2
3
4
Totals
Calculations:
Straight-line method:
For full year:
(Cost − Residual Value) / Years =Yearly Depreciation
For part years:
Year 1 Depreciation x Portion of Year = Depreciation
Answers are entered in the cells with gray backgrounds.
Problem 9-3A
Name:
Section:
Score:
0%
Key Code:
[Key code here]
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Depreciation Expense
Year 4 Depreciation x Portion of Year = Depreciation
Units-of-activity method:
(Cost − Residual Value) / Total Hours =Rate
Rate xHours =Yearly Depreciation
Year 1
Year 2
Year 3
Year 4
Double-declining-balance method:
xRate xPortion of Year =
Year 1
Year 2
Year 3
Since depreciation cannot cause book value to fall below residual value:
− =Yearly Depreciation
Year 4
Yearly
Depreciation
Residual
Value
An asterisk (*) will appear to the right of an incorrect entry.
a. b. c.
Straight- Units-of- Double-Declining-
Year Line Activity Balance
1 65,250$ 108,750$ 135,000$
2 87,000 79,750 90,000
3 87,000 58,000 30,000
4 21,750 14,500 6,000
Totals 261,000$ 261,000$ 261,000$
270,000$ 9,000$ 3 87,000$
For part years:
Year 1 Depreciation x Portion of Year = Depreciation
87,000$ 0.7500 65,250$
Year 4 Depreciation x Portion of Year = Depreciation
87,000$ 0.2500 21,750$
Score:
ON
Problem 9-3A
Name:
Solution
Section:
Instructions
Answers are entered in the cells with gray backgrounds.
Cells with non-gray backgrounds are protected and cannot be edited.
Depreciation Expense
Year 2 135,000$ 0.666667 1.0000 90,000$
Year 3 45,000$ 0.666667 1.0000 30,000$
Since depreciation cannot cause book value to fall below residual value:
− =Yearly Depreciation
Year 4 15,000$ 9,000$ 6,000$
Depreciable
Balance
Residual
Value
An asterisk (*) will appear to the right of an incorrect entry.
a. b. c.
Straight- Units-of- Double-Declining-
Year Line Activity Balance
1
2
3
4
Totals
Calculations:
Straight-line method:
For full year:
(Cost − Residual Value) / Years =Yearly Depreciation
For part Year 1:
Yearly Depreciation x Portion of Year = Depreciation
Answers are entered in the cells with gray backgrounds.
Problem 9-3B
Name:
Section:
Score:
0%
Key Code:
[Key code here]
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Depreciation Expense