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d: Depreciation expense. Richardses Tree Farm nc. hasust purchased a new aenal t

ID: 2782429 • Letter: D

Question

d: Depreciation expense. Richardses Tree Farm nc. hasust purchased a new aenal tree trimmer or S91 000 Caculate he depreciation schedule using a seven-year life (for the property class category of a single-purpose agricultural and horticultural structure from Table 10.3) for both straight-line depreciation and MACRSUse t .. year convention for both methods. Compare the depreciation schedules before and after taxes using a 40% tax rate. What do you notice about the difference between these two methods? Using a seven-year life, straight-line depreciation, and the half-year convention for the first and last years, what is the annual depreciation of the trimmer? ] (Round to the nearest dollar.) Using a seven-year life, straight-ine depreciation, and the half-year convention for the first and last years, what is the depreciation for the first and last years? S (Round to the nearest dollar.) Using a seven-year life and MACRS depreciation, . what is the annual depreciation of the trimmer for year 1? (Round to the nearest dollar ) What is the annual depreciation of the trimmer for year 2? S (Round to the nearest dollar.) What is the annual depreciation of the trimmer for year 3? ] (Round to the nearest dollar) What is the annual depreciation of the trimmer for year 4? 4] (Round to the nearest dollar) Click to select your answer(s)

Explanation / Answer

Answer to Part 1.
Annual Depreciation using Straight Line = (Cost – Salvage Value)/ Useful Life
Annual Straight Line Depreciation = 91,000 / 7 = $13,000

Answer to Part 2.
Using Straight Line and Half Year Convention, the Deprecation for the first and last year would be $6,500.

Answer to Part 3.
Annual Depreciation for Year 1 using MACRS Depreciation = $91,000 * 14.29%
Annual Depreciation for Year 1 using MACRS Depreciation = $13,003.90 or $13,004

Answer to Part 4.
Annual Depreciation for Year 2 using MACRS Depreciation = $91,000 * 24.49%
Annual Depreciation for Year 2 using MACRS Depreciation = $22,285.90 or $22,286

Answer to Part 5.
Annual Depreciation for Year 3 using MACRS Depreciation = $91,000 * 17.49%
Annual Depreciation for Year 3 using MACRS Depreciation = $15,915.90 or $15,916

Answer to Part 6.
Annual Depreciation for Year 4 using MACRS Depreciation = $91,000 * 12.49%
Annual Depreciation for Year 4 using MACRS Depreciation = $11,365.90 or $11,366

Answer to Part 7.
Annual Depreciation for Year 5 using MACRS Depreciation = $91,000 * 8.93%
Annual Depreciation for Year 5 using MACRS Depreciation = $8,126.30 or $8,126

Answer to Part 8.
Annual Depreciation for Year 6 using MACRS Depreciation = $91,000 * 8.93%
Annual Depreciation for Year 6 using MACRS Depreciation = $8,126.30 or $8,126

Answer to Part 9.
Annual Depreciation for Year 7 using MACRS Depreciation = $91,000 * 8.93%
Annual Depreciation for Year 7 using MACRS Depreciation = $8,126.30 or $8,126

Answer to Part 10.
Annual Depreciation for Year 8 using MACRS Depreciation = $91,000 * 4.45%      
Annual Depreciation for Year 8 using MACRS Depreciation = $4,049.50 or $4,050