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 9-2A
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
Depreciation Expense
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$
2015 28,000 29,820 20,000
Calculations:
Straight-line method:
(Cost
− Residual Value)
− Residual Value)
/ Years =Yearly Depreciation
90,000$ 6,000$ 3 28,000$
Units-of-production method:
Depreciable
Balance
Double-declining-balance method:
xRate =Yearly Depreciation
2.
The method that yields the most depreciation expense in 2014 is the
Key Code:
Score:
Instructions
Answers are entered in the cells with gray backgrounds.
ON
Problem 9-2A
Name:
Solution
Section:
Depreciation Expense
Depreciable
Balance
Cells with non-gray backgrounds are protected and cannot be edited.
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
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.
Depreciable
Balance
Depreciable
Balance
Residual
Value
Score:
Key Code:
Instructions
Depreciation Expense
Problem 9-2B
Name:
Section:
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0%
[Key code here]
Answers are entered in the cells with gray backgrounds.
The method that yields the most depreciation expense in 2015 is the
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$
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 $14.25 7,200 102,600$
2016 $14.25 6,400 91,200
Double-declining-balance method:
xRate =Yearly Depreciation
Since depreciation cannot cause book value to fall below residual value:
– =Yearly Depreciation
2018 40,000$ 35,000$ 5,000$
2.
The method that yields the most depreciation expense in 2015 is the
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Problem 9-2B
Name:
Solution
Section:
Score:
Depreciable
Balance
Residual
Value
Instructions
Answers are entered in the cells with gray backgrounds.
ON
Depreciation Expense
Depreciable
Balance
double-declining-balance method
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
Since depreciation cannot cause book value to fall below residual value:
− =Yearly Depreciation
2017
Depreciable
Balance
Residual
Value
Answers are entered in the cells with gray backgrounds.
0%
[Key code here]
Depreciable
Balance
Score:
Key Code:
Instructions
Depreciation Expense
Cells with non-gray backgrounds are protected and cannot be edited.
Yearly
Depreciation
Problem 9-3A
Name:
Section:
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
2016 87,000 58,000 30,000
2017 21,750 14,500 6,000
Totals 261,000$ 261,000$ 261,000$
Calculations:
Straight-line method:
For part years:
2014 Depreciation x Portion of Year = Depreciation
87,000$ 0.7500 65,250$
Units-of-production method:
(Cost
− Residual Value)
/ Total Hours =Rate
270,000$ 9,000$ 18,000 $14.50
Rate xHours =Yearly Depreciation
2014 $14.50 7,500 108,750$
2015 $14.50 5,500 79,750
Double-declining-balance method:
xRate xPortion of Year =
Since depreciation cannot cause book value to fall below residual value:
Problem 9-3A
Name:
Solution
Section:
Yearly
Depreciation
ON
Depreciation Expense
Depreciable
Balance
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Score:
Instructions
Answers are entered in the cells with gray backgrounds.
− Residual Value)
Depreciable
Residual