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Straight Line Method

#1
2018 Cost-RV 15,000,000-1,500,000
Useful Life 10 x2 2,700,000

2020 Cost-RV 12,300,000-1,500,000


Useful Life 6 1,800,000

2021 1,800,000
#2
#2

2018-2020
#3 Building 30,000,000 30,000,000
15 x3 -6,000,000
Machinery 21,000,000 21,000,000
10 x3 -6,300,000
Factory 7,000,000 7,000,000
7 x3 3,000,000

#4 150%/5 30%

2020 30% 12,000,000 3,600,000


-1,800,000
30% 10,200,000 3,060,000

#5 Cost-RV 12,000,000-1,200,000 2019-2020


Useful Life 20 x2 1,080,000

10920000-1,600,000
10 932,000

#6
#7 Cost-RV 8,000,000-800,000
Useful Life 10 x4 2,880,000

5,120,000-920,000
8 525,000

#8 5+1 3(5) 15
2
5+4+3
3yrs 12 (7,520,000-480,000)
15 7,040,000 5,632,000

1 (1888000-704,000) 1,184,000
1 1,184,000

#9 8+1 4.5(8) 36
2
2019-2020 8+7
15 (20,000,000-2,000,000) 7,500,000
36 18,000,000

4+1 2.5(4) 10
2

4 (12500000-800,000) 4,680,000
10 11,700,000

#10 2018 8,400,000-1,200,000


5 x3 4,320,000

Sold 4,600,000
CA 4,080,000
Gain 520,000

#11 Accumulated Depreciation


7,400,000 beg
500,000 1,100,000 dep(2021)

8,000,000 end

RV
#12 Machine 1 1,100,000 100,000 1,000,000
2 400,000 40,000 360,000
3 80,000 0 80,000
1,580,000 1,440,000

1,440,000 16YRS 90,000


90,000 1,580,000

#13 Equipments
beg. 10,000,000
purchased 5,000,000 2,000,000 sold
13,000,000
x25%
3,250,000

#15 Cost-RV 50,000,000-5,000,000 45,000,000 20yrs


Useful Life ? 2,250,000

#16 16,200,000-1,200,000 15,000,000 /25,000units 600

2020 12,000 x600 7,200,000


2021 7,000 x600 4,200,000
2022 6,000 x600 3,600,000
11,400,000

#17 8+1 4.5(8) 36


2
8+7 COST
15 (8,000,000-800,000) 3,000,000 AD
36 7,200,000 CA

#18 10+1 10(5.5) 55


2
2019 10(/55) 3,300,000 600,000
2020 9(/55) 3,300,000 540,000
2021 8(/55) 3,300,000 480,000
100,000
3,400,000

#20 5+1 3(5) 15


2
dec31 2019 5(/15) 6,000,000 2,000,000 x9/12
Apr-20 5(/15) 6,000,000 2,000,000 x3/12
dec 31 2020 4(/15) 6,000,000 1,600,000 x9/12
Apr-21 4(/15) 6,000,000 1,600,000 x3/12

dec 31 2021 3(/15) 6,000,000 1,200,000 x9/12


COST 6,000,000
AD 4,500,000
CA 1,500,000

#22 5+1 3(5) 15


2
COST
12(/15) (2,200,000-400,000) 1,440,000 AD
1,800,000 CA
2021 2(/15) 1,800,000 240,000
24,000,000
10 2,400,000
14,700,000
7 2,100,000
4,000,000
5 800,000
5,300,000

x6/12 1,800,000

COST 12,000,000
AD 1,080,000
CA 10,920,000
COST 8,000,000
AD 2,880,000
CA 5,120,000

COST 7,520,000
AD 5,632,000
CA 1,888,000

COST 20,000,000
AD -7,500,000
CA 12,500,000

2019-2020 7,500,000
2021 4,680,000
12,180,000

COST 8,400,000
AD 4,320,000
CA 4,080,000

50,000 20YRS
24,000 15YRS
16,000 5YRS
90,000

5.70%

#14. 0

What is the gain from the derecognition of the asset on Decembe

End 10,000,000
Beg 7,750,000
2,250,000

COST 16,200,000
AD 11,400,000
CA 4,800,000

8,000,000
3,000,000
5,000,000

COST 3,400,000
AD -1,620,000
CA 1,780,000 #19

What is the carrying amount of the equipment on 12/31/21?


1,500,000
500,000
1,200,000
400,000 What is the carrying amount of the machinery on 12/31/21?
3,600,000
900,000
4,500,000

#21

2,200,000
1,680,000
520,000

What is the carrying amount of the asset on 12/31/2021?


the asset on December 31, 2021?

ent on 12/31/21?
ery on 12/31/21?

n 12/31/2021?