An asterisk (*) will appear to the right of an incorrect entry.
1.
a. b. c.
Straight- Units of Double-Declining-
Year Line Production Balance
2014
2015
2016
Totals
Calculations:
Straight-line method:
(Cost
− Residual Value)
/ Years =Yearly Depreciation
Units-of-production method:
(Cost
− Residual Value)
/ Total Hours =Rate
Rate xHours =Yearly Depreciation
2014
2015
2016
Double-declining-balance method:
xRate =Yearly Depreciation
2014
2015
Since depreciation cannot cause book value to fall below residual value:
−=Yearly Depreciation
2016
2.
The method that yields the most depreciation expense in 2014 is the
Problem 10-2A
Name:
Section:
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0%
[Key code here]
Depreciable
Balance
Depreciable
Balance
Residual
Value
Answers are entered in the cells with gray backgrounds.
Score:
Key Code:
Instructions
3.
The method that yields the most total depreciation over the three years is the
An asterisk (*) will appear to the right of an incorrect entry.
1.
a. b. c.
Straight- Units of Double-Declining-
Year Line Production Balance
2014 28,000$ 37,380$ 60,000$
Calculations:
Straight-line method:
(Cost
− Residual Value)
/ Years =Yearly Depreciation
90,000$ 6,000$ 3 28,000$
Units-of-production method:
(Cost
− Residual Value)
/ Total Hours =Rate
90,000$ 6,000$ 20,000 $4.20
Rate xHours =Yearly Depreciation
2014 $4.20 8,900 37,380$
Double-declining-balance method:
xRate =Yearly Depreciation
2014 90,000$ 0.666667 60,000$
Since depreciation cannot cause book value to fall below residual value:
−=Yearly Depreciation
2.
The method that yields the most depreciation expense in 2014 is the
3.
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Problem 10-2A
Name:
Solution
Section:
Key Code:
Score:
Depreciable
Balance
Residual
Value
Instructions
Answers are entered in the cells with gray backgrounds.
ON
Depreciable
Balance
The method that yields the most total depreciation over the three years is the
An asterisk (*) will appear to the right of an incorrect entry.
1.
a. b. c.
Straight- Units of Double-Declining-
Year Line Production Balance
2015
2016
2017
2018
Totals
Calculations:
Straight-line method:
(Cost
– Residual Value)
/ Years =Yearly Depreciation
Units-of-production method:
(Cost
– Residual Value)
/ Total Hours =Rate
Rate xHours =Yearly Depreciation
2015
2016
2017
2018
Double-declining-balance method:
xRate =Yearly Depreciation
2015
2016
2017
Since depreciation cannot cause book value to fall below residual value:
– =Yearly Depreciation
2018
2.
The method that yields the most depreciation expense in 2015 is the
Key Code:
Instructions
Depreciable
Balance
Depreciable
Balance
Residual
Value
Answers are entered in the cells with gray backgrounds.
Problem 10-2B
Name:
Section:
Cells with non-gray backgrounds are protected and cannot be edited.
0%
[Key code here]
Score:
3.
The method that yields the most total depreciation over the four years is the
An asterisk (*) will appear to the right of an incorrect entry.
1.
a. b. c.
Straight- Units of Double-Declining-
Year Line Production Balance
2015 71,250$ 102,600$ 160,000$
2016 71,250 91,200 80,000
Calculations:
Straight-line method:
(Cost
– Residual Value)
/ Years =Yearly Depreciation
320,000$ 35,000$ 4 71,250$
Units-of-production method:
(Cost
– Residual Value)
/ Total Hours =Rate
320,000$ 35,000$ 20,000 $14.25
Rate xHours =Yearly Depreciation
2015 $14.25 7,200 102,600$
Double-declining-balance method:
xRate =Yearly Depreciation
2015 320,000$ 0.500000 160,000$
Since depreciation cannot cause book value to fall below residual value:
– =Yearly Depreciation
2.
The method that yields the most depreciation expense in 2015 is the
Depreciable
Balance
Residual
Value
Instructions
Answers are entered in the cells with gray backgrounds.
ON
Depreciable
Balance
Cells with non-gray backgrounds are protected and cannot be edited.
Problem 10-2B
Name:
Solution
Section:
Score:
3.
The method that yields the most total depreciation over the four years is the
An asterisk (*) will appear to the right of an incorrect entry.
a. b. c.
Straight- Units of Double-Declining-
Year Line Production Balance
2014
2015
2016
2017
Totals
Calculations:
Straight-line method:
For full year:
(Cost
− Residual Value)
/ Years =Yearly Depreciation
For part years:
2014 Depreciation x Portion of Year = Depreciation
2017 Depreciation x Portion of Year = Depreciation
Units-of-production method:
(Cost
− Residual Value)
/ Total Hours =Rate
Rate xHours =Yearly Depreciation
2014
2015
2016
2017
Double-declining-balance method:
xRate xPortion of Year =
2014
2015
2016
[Key code here]
Depreciable
Balance
Score:
Key Code:
Instructions
Depreciation Expense
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Yearly
Depreciation
Problem 10-3A
Name:
Section:
Answers are entered in the cells with gray backgrounds.
0%
Since depreciation cannot cause book value to fall below residual value:
− =Yearly Depreciation
2017
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 Production Balance
2014 65,250$ 108,750$ 135,000$
2015 87,000 79,750 90,000
Calculations:
Straight-line method:
For full year:
(Cost
− Residual Value)
− Residual Value)
/ Years =Yearly Depreciation
270,000$ 9,000$ 3 87,000$
For part years:
2014 Depreciation x Portion of Year = Depreciation
87,000$ 0.7500 65,250$
2017 Depreciation x Portion of Year = Depreciation
Rate xHours =Yearly Depreciation
2014 $14.50 7,500 108,750$
2015 $14.50 5,500 79,750
Since depreciation cannot cause book value to fall below residual value:
Instructions
Answers are entered in the cells with gray backgrounds.
Problem 10-3A
Name:
Solution
Section:
ON
Depreciation Expense
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Score:
Depreciable
Residual