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Problem #4-Depreciation methods (12pts! On September 6, 2014, East River Tug Co.

ID: 2573984 • Letter: P

Question

Problem #4-Depreciation methods (12pts! On September 6, 2014, East River Tug Co. purchased a new tugboat for $400,000. The estimated life of the boat was 20 years, with an estimated residual value of $40,000. Compute the depreciation on this tuaboat in 2014 and 2015 using the following ply the half-year convention. (If necessary, round to the nearest dollar.) 2015 310000 2014 S $ Computations (show your work in details below (a) Straight-line (b) 200%declining-balance (c) 150%-declining-balance $ $ $ -3boooox )0%-3b.oo. It year. I8hon

Explanation / Answer

Answer:

2014

2015

Straight line

9000

18000

200%-Declining Balance method

20,000

38,000

150%-Declining Balance method

15,000

28875

Working notes for the above answer

1

Straight line depreciation

Depreciation

=(cost-Residual value) / life of the assets

=(400,000-40,000) /20 year

=360,000 /20 year

=$18,000 deprecation Per year

2

200%-Declining Balance method

In 200%-Declining Balance method we take double rate then in straight line

rate as per Straight line depreciation

=(100/20 years)

=5% rate each year

So in 200%-Declining Balance method

we take 200% of 5%

=5%*200%

=10%

150%-Declining Balance method

In 150%-Declining Balance method we take double rate then in straight line

rate as per Straight line depreciation

=(100/20 years)

=5% rate each year

So in 150%-Declining Balance method

we take 150% of 5%

=5%*150%

=7.5%

2014

2015

Straight line

2014=18000*1/2

9000

2015=18000

18000

200%-Declining Balance method

2014=(400,000*10%*1/2)

20,000

2015=((400,000-20,000)*10%)

38,000

150%-Declining Balance method

2014=(400,000*7.5%*1/2)

15,000

2015=((400,000-15,000)*7.5%)

28875

2014

2015

Straight line

9000

18000

200%-Declining Balance method

20,000

38,000

150%-Declining Balance method

15,000

28875

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