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Sketches Inc. purchased a machine on January 1, 2016. The cost of the machine wa

ID: 2569034 • Letter: S

Question

Sketches Inc. purchased a machine on January 1, 2016. The cost of the machine was $44,000. Its estimated residual value was $14,000 at the end of an estimated 5-year life. The company expects to produce a total of 20,000 units. The company produced 1,600 units in 2016 and 2,050 units in 2017.

Required:

Calculate the depreciation expense for 2016 and 2017 using the units-of-production method. (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar.)

  

Calculate depreciation expense for 2016 through 2020 using the double-declining balance method. (Round your final answer to nearest dollar value.)

Sketches Inc. purchased a machine on January 1, 2016. The cost of the machine was $44,000. Its estimated residual value was $14,000 at the end of an estimated 5-year life. The company expects to produce a total of 20,000 units. The company produced 1,600 units in 2016 and 2,050 units in 2017.

Explanation / Answer

SLM Cost of Machine          44,000.00 Salvage Value          14,000.00 Life in years                     5.00 Particulars 2016 2017 Opening Balance          44,000.00                          38,000.00 Depreciation   (44000- 14000)/5            6,000.00                             6,000.00 Closing balance          38,000.00                          32,000.00 Units of production Cost of Machine          44,000.00 Salvage Value          14,000.00 Life in Units          20,000.00 Particulars 2016 2017 Opening Balance          44,000.00                          41,600.00 Units of production            1,600.00                             2,050.00 Depreciation(Units/20,000)*30000            2,400.00                             3,075.00 Closing balance          41,600.00                          38,525.00 Life   5 Years Double decling balance method rate = 20%*2 40% Particulars 2016 2017 2018 2019 2020 Opening Balance          44,000.00                          26,400.00                 15,840.00                          14,000.00                          14,000.00 Depreciation at 40%          17,600.00                          10,560.00                   1,840.00 Closing balance          26,400.00                          15,840.00                 14,000.00                          14,000.00                          14,000.00

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