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P10-2A In recent years, Juresic Transportation purchased three used buses. Becau

ID: 2428097 • Letter: P

Question

P10-2A

In recent years, Juresic Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected.
Bus Acquired Cost Salvage
Value Useful Life
in Years Depreciation Method
1 1/1/08 $96,000 $6,000 5 Straight-line
2 1/1/08 120,000 10,000 4 Declining-balance
3 1/1/09 80,000 8,000 5 Units-of-activity

For the declining-balance method, the company uses the double-declining rate. For the units-of activity method, total miles are expected to be 120,000. Actual miles of use in the first 3 years were: 2009, 24,000; 2010, 34,000; and 2011, 30,000.

Explanation / Answer

Year

Depreciation

charged 50%

remainig value

1

110000

55000

55000

2

55000

27500

27500

3

27500

13750

13750

4

13750

6875

6875

Year

Miles driven

Per mile

Depreciation

2009

24000

0.6

14400

2010

34000

0.6

20400

2011

30000

0.6

18000

Year

Depreciation

charged 50%

remainig value

1

110000

55000

55000

2

55000

27500

27500

3

27500

13750

13750

4

13750

6875

6875