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ezto.mheducation.com/hm.tpx Econnect ACCOUNTING ial apter 9 Homework Question 8

ID: 2546870 • Letter: E

Question

ezto.mheducation.com/hm.tpx Econnect ACCOUNTING ial apter 9 Homework Question 8 (of 10) value 1.00 points A machine that cost $494,000 has an estimated residual value of $19,000 and an estimated useful life of 19,000 machine hours. The company uses units-of-production depreciation and ran the machine 4,000 hours in year 1, 6,000 hours in year 2, and 6,000 hours in year 3 Calculate its book value at the end of year 3. (Do not round intermediate calculations.) Value References eBook & Resources Worksheet DOLL

Explanation / Answer

BOOK VALUE AT THE END OF YEAR 3 = $ 94,000

Year

Opening Balance

Depreciation

Book Value

1

$ 494000

$ 100000

$ 394000

2

$ 394000

$ 150000

$ 244000

3

$ 244000

$ 150000

$ 94000

4

$ 94000

Depreciation = [(Cost of Asset - Redidual Value) / Estimated Total Production] x Actual Production

Depreciation Year 1    = [ ($494000 - $ 19000) / 19000 Miles ] x 4000 Miles

                                    = $ 1,00,000

Depreciation Year 2    = [ ($494000 - $ 19000) / 19000 Miles ] x 6000 Miles

                                    = $ 1,50,000

Depreciation Year 3    = [ ($494000 - $ 19000) / 19000 Miles ] x 6000 Miles

                                    = $ 1,50,000

Year

Opening Balance

Depreciation

Book Value

1

$ 494000

$ 100000

$ 394000

2

$ 394000

$ 150000

$ 244000

3

$ 244000

$ 150000

$ 94000

4

$ 94000