CHAPTER 11
Depreciation, Impairments, and Depletion
EXERCISE 11-4 (15–25 minutes)
(a) $315,000 – $15,000 = $300,000; $300,000 ÷ 10 yrs. = $30,000
(b) $300,000 ÷ 240,000 units = $1.25; 25,500 units X $1.25 = $31,875
(c) $300,000 ÷ 25,000 hours = $12.00 per hr.; 2,650 hrs. X $12.00 = $31,800
(d)
10 + 9 + 8 + 7 + 6 + 5 + 4 + 3 + 2 + 1 = 55 OR n(n + 1)
=
10(11)
= 55
2
2
10
X $300,000 X 1/3 =
$18,182
55
9
X $300,000 X 2/3 = 32,727
55
Total for 2015
$50,909
(e) $315,000 X 20% X 1/3 =
$21,000
[$315,000 – ($315,000 X 20%)] X 20% X 2/3 = 33,600
Total for 2015
$54,600
[May also be computed as 20% of ($315,000 – 2/3 of 20% of $315,000)]
EXERCISE 11-8 (20–25 minutes)
Old Machine
June 1, 2012
Purchase
…show more content…
$64,500/yr.
(c) No entry required.
(d) Revised annual depreciation
Building
Book value: ($2,000,000 – $1,358,000*)
$642,000
Salvage value 60,000
582,000 Remaining useful life
32 years Annual depreciation
$ 18,188
*$48,500 X 28 years = $1,358,000
Addition
Book value: ($500,000 – $288,000**)
$ 212,000 Less: Salvage value 20,000
192,000 Remaining useful life
÷ 32 years Annual depreciation
$ 6,000
**$16,000 X 18 years = $288,000
Annual depreciation expense—building ($18,188 + $6,000) $24,188
EXERCISE 11-19 (15–20 minutes)
(a)
Depreciation Expense:
$84,000
= $2,800 per year
30 years
Cost of Timber Sold: $1,400 – $400 = $1,000 $1,000 X 9,000 acres = $9,000,000 of value of timber ($9,000,000 ÷ 3,500,000 bd. ft.) X 700,000 bd. ft. = $1,800,000
(b) Cost of Timber Sold: $9,000,000 – $1,800,000 = $7,200,000
$7,200,000 + $100,000 = $7,300,000 ($7,300,000 ÷ 5,000,000 bd. ft.) X 900,000 bd. ft. = $1,314,000
Note: The spraying costs as well as the costs to maintain the fire lanes and roads are expensed each period and are not part of the depletion base.
EXERCISE 11-20 (10–15 minutes)
Cost per barrel of oil:
Initial payment =
$500,000
=
$2.00
250,000
Rental =
$31,500
=
1.75
18,000
Premium = 5% of $55 =
2.75
Reconditioning of land =
$30,000
= .12
250,000
Total cost per barrel
$6.62 *EXERCISE 11-25 (20–25 minutes)
2014
2015
(a)
Revenues
$200,000
2, 2, 0, 5,1, 4,1, 3, 0, 0, 1, 4, 4, 0,1, 4, 3, 4, 2, 1
Base: All (2,077), 16-24 (179), 25-34 (257), 35-44 (394), 45-59 (541), 60-74 (454), 75+ (252)
A locksmith is someone who can repair and make locks. There are a number of instances where a person will need a locksmith. One of the main reasons that people contact a locksmith is because they get locked out of their vehicle or home. Most people's first instinct is to panic when they get locked out of their vehicle or home.
|1 |$ 60 |$ 45 |$ 105 |$ 60 |$ 45 |$ 105 |$ 45 |
It is very important to try hard to reduce your chances of getting an illness or getting injured. For example, when you go snowboarding during the winter, it is very important that you wear enough clothing to stay warm and don’t get cold. Also, it is important that you wear protective gear to keep you safe. Also, if you have a certain disease, it is important that you take care of it. Like for people with asthma, they have to make sure they take their medication so that they can reduce the risk of them having an attack. Another thing you can do is make sure you get vaccinated for diseases. I hope that through this issue, you can learn the different ways to reduce your chances of getting an illness or infection.
For the 2020 election, I will vote for the first time in my life. Voting is an important right that most citizens will have by the time they are eighteen, and the candidates you are presented with may leave you with a difficult decision to make. Thankfully, popular presidential candidates host many events so voters are able to better understand their views and positions. So, if last year I was presented with the opportunity to vote last year, and I had to ask one of the two main candidates a question, I would ask Donald Trump when America was in a period so great that we should strive to return to it.
12.Now the second last box must be fill with Postal Code and name of country
Outcome 1 - Understand how to plan and provide environments and services that support children and young people’s health and safety
(62). This a big difference from the
(60% are 30 s) + (15% are 40 s) + (5% are 240 s) + (3% are 50 s)
2(X4 + X5 + X6 + X7 + X10 + X11 + X16 + X17 + X18 + X27 + X28) – (X1 + X2 +X3
14 x C-H (412) + 4 x C-C (348) + 2 x C-O (360) + 2 x O-H (463) + 9 x O=O (498) 12 x C=O (805) + 16 x O=H (463)
20 55 29 25 27 37 53 37 60 62 63 51 41 37 43 42 47 44 44 40 35 21
The aim of this paper is mainly related to provide an analysis of Huset KBH, by discussing its organizational structure, its value production, its identity and its legitimization processes. In the first part of this synopsis, Huset KBH will be introduced; in the second section, its structural organization will be taken into account, by designing and defining it, and the importance of its flexibility will be considered as a successful factor. In the third section, Huset KBH value production will be analyzed along with their focus in value co-creation, which has emerged as one of the main trend within the firm. Finally, Huset KBH’s identity and legitimization processes will be discussed, in the fourth part of this paper, particularly with reference to the organizational flexibility and in the optic of the value
5. adds five or more digit numbers with four or more addends with sums through billions without and with regrouping