PE 10 - 1B

Feb-14 Accumulated Depreciation - Delivery Van

Cash
Feb-14 Delivery Van
Cash

PE 10 - 2A
a. The Depreciable Cost : Cost - Residual Value
b. The Straight-Line Rate :
c. The annual straight line depr

PE 10 - 3B a. The Depreciable Cost : Cost - Residual Value

b. Depreciation Rate :

c. The Unit of Output Depreciat

PE 10 - 4A
a. The Double Declining Balance Rate
b. The Double Declining Balance Depreciation for The first year

PE 10 -6B a. The Depreciation for the first year : Cost x The Double Declin
b. The gain or loss on the sale of the equipment
Computation
Cost
Less First - year Depre
Second - year D
Book Value at the end of se
Gain on sale
c. Cash
Accumulted Depreciation -
Equipment
Gain on sale of Equipment

PE 10-7A a. The Depletion Rate

b. The Depletion Expense for The current year : Depleton Rate

c. Journalize
Dec, 31

PE 10-8A a. Dec, 31
 b. Dec, 31

EX 10-3 Initial cost of land

Plus: Legal Fees
Delinquent Taxes
Demolition of building

Less: Salvage of Materials

Cost of Land

EX 10-6 Mar, 20 Accumulated Depreciation- Delivery Trucks

June, 11 Delivery Truck

Nov, 30 Repairs and Maintenance Expense

EX 10-13 a. The anual straight line depreciation :

b. Amount of Depreciation
100%
Useful Life

Year 1
Year 2

EX 10-18 a. The anual straight line depreciation :

2012 depreciation expense

2013 depreciation expense
2014 depreciation expense

b. Book Value on January 1, 2015

c. Jan, 3
 d. Jan, 3

EX 10-20 a. Total Patent Expense

b. Amortization Expense-Patents
preciation - Delivery Van 2300000
2300000
450000
450000

Cost : Cost - Residual Value 415000000

12.50%
Cost - Residual Value 51875000
Useful Life
Cost : Cost - Residual Value 57000000
The Depreciable Cost 0.19
Total Unit of Production
Depreciation Rate x Total Unit of Production Used 14630000

13%
ning Balance Rate 35000000
ning Balance Depreciation for The first year
200000000
for the first year : Cost x The Double Declining Balance Rate
n the sale of the equipment

600000000
200000000
50000000
350000000
130000000
480000000
250000000
600000000
e of Equipment 130000000

Cost of Resource
Estimated Total Units of Resource
xpense for The current year : Depleton Rate x Quantity Extraced

Depletion Expense
Accumulated Depletion
Depletion of Mineral Deposit

Loss from Impaired Goodwill

Goodwill
 Impaired Goodwill
Amortization Expense -Patents
Patents
Amortizated Patents Right
Rp 25,000.00

Rp 800,000,000.00
Rp 5,000,000.00
Rp 18,500,000.00
Rp 12,000,000.00 Rp 35,500,000.00
Rp 835,500,000.00
Rp 4,000,000.00
Rp 831,500,000.00

preciation- Delivery Trucks

Cash

Cash
ntenance Expense
Cash

ht line depreciation : Cost - Residual Value

Useful Life

100%
x Cost
Useful Life

Rp 19,200,000.00
Rp 17,664,000.00

ht line depreciation : Cost - Residual Value

Useful Life

Rp 55,800,000.00
Rp 55,800,000.00
Rp 55,800,000.00

anuary 1, 2015 Rp 546,600,000.00

Cash
Accumulated Depreciation - Equipment
Loss on Disposal of Fixed Assets
 Equipment

Cash
Accumulated Depreciation - Equipment
Equipment
Gain on Sale of Equipment

Rp 66,666,666.67
pense-Patents
Patents
 per miles

Cost of Resource
ated Total Units of Resource

Rp 12,600,000.00

neral Deposit

Rp 4,000,000.00
 Rp 25,000.00

Rp 1,890,000.00

Rp 1,350,000.00

Rp 55,000.00

Cost - Residual Value

Useful Life

Cost - Residual Value

Useful Life

Rp 525,000,000.00
Rp 167,400,000.00
Rp 21,600,000.00
Rp 560,000,000.00
Rp 167,400,000.00

Rp 66,666,666.67
 0.3

Rp 12,600,000.00

Rp 12,600,000.00

Rp 4,000,000.00
Rp 25,000.00

Rp 1,890,000.00

Rp 1,350,000.00

Rp 55,000.00

Rp 8,400,000.00
Rp 714,000,000.00

Rp 714,000,000.00
Rp 13,400,000.00

Rp 66,666,666.67