An asterisk (*) will appear to the right of an incorrect entry.
a. b. c.
Straight- Units of Double-Declining-
Year Line Output Balance
2012
2013
2014
2015
Totals
Calculations:
Straight-line method:
For full year:
(Cost
– Residual Value)
/ Years =Yearly Depreciation
For part year 2012:
Yearly Depreciation x Portion of Year = Depreciation
For part year 2015:
Yearly Depreciation x Portion of Year = Depreciation
Units-of-output method:
(Cost
– Residual Value)
/ Total Hours = Rate
Rate xHours = Yearly Depreciation
2012
2013
2014
2015
Double-declining-balance method:
xRate xPortion of Year =
2012
2013
2014
Since depreciation cannot cause book value to fall below residual value:
– =Yearly Depreciation
2015
[Key code here]
Depreciable
Balance
Problem 9-3B
Name:
Section:
Yearly
Depreciation
Depreciable
Balance
Residual
Value
Answers are entered in the cells with gray backgrounds.
Score:
Key Code:
Instructions
Depreciation Expense
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0%
An asterisk (*) will appear to the right of an incorrect entry.
a. b. c.
Straight- Units of Double-Declining–
Year Line Output Balance
2012 8,400$ 11,340$ 18,000$
Calculations:
Straight-line method:
For full year:
(Cost – Residual Value) / Years =Yearly Depreciation
108,000$ 7,200$ 3 33,600$
ON
Depreciation Expense
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Score:
Instructions
Answers are entered in the cells with gray backgrounds.
Problem 9-3B
Name:
Solution
Section: