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Exercise 11-13 Pearl Company constructed a building at a cost of $2,398,000 and

ID: 2576483 • Letter: E

Question

Exercise 11-13 Pearl Company constructed a building at a cost of $2,398,000 and occupied it beginning in January 1998. It was estimated at that time that its life would be 40 years, with no salvage value. In January 2018, a new roof was installed at a cost of $327,000, and it was estimated then that the building would have a useful life of 25 years from that date. The cost of the old roof was $174,400. Your answer is correct. What amount of depreciation should have been charged annually from the years 1998 to 2017 Depreciation from the years 1998 to 2017 (Assume straight-line depreciation.) 59950 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Your answer is correct.

Explanation / Answer

Answer)

Depreciation should have been charged annually from 1998 to 2017 : $2,398,000 / 40 years = $59,950

Answer )

" No entry " is required for revision in the estimated life of the building.

Answer )

Depreciation for 2018 ( Assume the cost of old roof is removed)

Accumulated Depreciation for old roof : ($174,400 / 40 years) * 20 years = $87,200

Answer )

Depreciation for 2018 ( Assume the cost of new roof is debited to accumulated depreciation)

Description Amount ($) Revised value of the building ($2,398,000 - $174,400 + $327,000) 2,550,600 Less : Accumulated Depreciation [($59,950 * 20) - $87,200] 1,111,800 WDV of the building on Jan,1,2018 1,438,800 Remaining useful life 25 years Depreciation for year 2018 ($1,438,800 / 25 years) $57,552