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P10-2 Item P10-2A In recent years, Avery Transportation purchased three used bus

ID: 2541156 • Letter: P

Question

P10-2

Item P10-2A In recent years, Avery Transportation purchased three used buses. frequent turnover in the accounting department, a different accountant selected the ciation method for each bus, and various methods were selected. In the buses is summarized as follows. Because of depre- formation concerning er Salvage Useful Life Value in Years Depreciation Method Bus Acquired Cost 1/1/15 s96,000 6,000 2 1/1/15 110,000 10,000 92,000 8,000 Straight-line Declining-balance Units-of-activity 4 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 2016, 24,000; 2017, 34,000; and 2018, 30,000. Instructions (a) Compute the amount of accumulated depreciation on each bus at December 31, 2017 (b) If Bus 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2015 and (2) 2016? 10-3A On January 1, 2017, Evers Company purchased the following two machines for

Explanation / Answer

PART-1)

Solution:

BUS 1

54,000

BUS 2

96,250

BUS 3

40,600

Working:

BUS 1

2015

90,000 * 20% = 18,000

18,000

2016

90,000 * 20% = 18,000

36,000

2017

90,000 * 20% = 18,000

54,000

BUS 2

2015

110,000 * 50% = 55,000

55,000

2016

55,000 * 50% = 27,500

82,500

2017

27,500 * 50% = 13,750

96,250

BUS 3

2016

24,000*0.70 =16,800

16,800

2017

34,000*0.70 = 23,800

40,600

PART-2)

Solution:

2015

41,250

2016

34,375

Working:

2015

110,000 * 50% * 9/12 = 41,250

2016

68,750 * 50%

BUS 1

54,000

BUS 2

96,250

BUS 3

40,600