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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

#24 100%/8 12.5 200%/8 25%


x2
25%

25%x2,560,000 640,000 COST


640,000 AD
25%x1,920,000 480,000 1,120,000 CA

#25 200%/8 25%

2020 Cost
2019 25%x (…......)

2020 25%x 7,200,000 1,800,000


/75%
9,600,000

COST
AD
CA

#27 200%/5 40% COST


AD
40%x (8,000,000-5,120,000) 1,152,000 CA
2,880,000

5+1 3(5) 15
2
12/(15) 3,600,000 2,880,000
2/(15) 3,600,000 480,000 #28

5,600,000-1,120,000 COST
5 x3 2,688,000 AD
CA

X1 1,728,000 SP
Y2 640,000 CA
TOTAL CA 2,368,000 #30 GAIN

#31 200%/5 40%

40%x 10,000,000 4,000,000


4,000,000
40%x 6,000,000 2,400,000 6,400,000

3,600,000 AD
3 1,200,000 AD

2,400,000
2 1,200,000

#33 14,400,000
10 x3 4,320,000

7+1 4(7) 28
2
7/(28) 10,080,000 2,520,000

6,840,000

#35 200%/10 20%

20% 4,800,000 960,000


960,000
20% 3,840,000 768,000 1,728,000

3,072,000
8 384,000 2,112,000

#37 200%/4 50%


50% 12,000,000 6,000,000

100% 6,000,000
RV 1,200,000
4,800,000
#43
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 D

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/


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

#21

2,200,000
1,680,000
520,000 #23

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

2,560,000
1,120,000
1,440,000

25%x9,600,000 2,400,000
2,400,000
25%x 7,200,000 1,800,000
1,800,000
25%x5,400,000 1,350,000 What is the carrying amount of the equipment on 12/31/
5,550,000
9,600,000
5,550,000
4,050,000 #26

8,000,000
6,272,000
1,728,000
COST 4,000,000
AD 3,360,000
CA 640,000

5,600,000
-2,688,000
2,912,000 What is the depreciation of Asset Y2 assuming same me
What is the gain on sale of Asset Z3?
3,400,000 What is the total carrying amount of depreciable assets
2,912,000
488,000 #29

COST 10,000,000
AD 6,400,000
CA 3,600,000

6,400,000 What is the carrying amount of the equipment at the end


1,200,000
7,600,000
COST 10,000,000
AD 8,800,000
CA 1,200,000 #32

COST 14,400,000
AD 4,320,000
CA 10,080,000

COST 14,400,000
AD 6,840,000
CA 7,560,000 #34 What is the carrying amount of the machine on 12/31/21

COST 4,800,000
AD 1,728,000
CA 3,072,000
COST 4,800,000
AD 2,112,000 What is the carrying amount of the machine on 12/31/21
CA 2,688,000 #36
Determine the depreciation expense in 2021 under the retirem
Determine the accumulated depreciation on December 3
Give the ending balances of Tools as of December 31, 20
Give the ending balances of Tools as of December 31, 20
gnition of the asset on December 31, 2021?

e equipment on 12/31/21?
e machinery on 12/31/21?

e asset on 12/31/2021?

e equipment on 12/31/21?
Y2 assuming same method in prior years?

of depreciable assets on 12/31/21?

e equipment at the end of 2022?

e machine on 12/31/21?

e machine on 12/31/21?
2021 under the retirement, replacement, and inventory methods, respectively
eciation on December 31, 2021 under the retirement, replacement, and inventory methods, respectively.
s as of December 31, 2020 under the retirement, replacement, and inventory methods, respectively. (adjusted balance for inv
s as of December 31, 2021 under the retirement, replacement, and inventory methods, respectively. (adjusted balance for inv
(adjusted balance for inventory method)
(adjusted balance for inventory method)