8. Long Lived Assets
Depreciation: Units-of-Activity
03:17
이 주제를 연습하세요
- 객관식
ABC Company purchased a new machine on January 1, Year 1 for \$44,000. The company expects the machine to produce 50,000 units. The company thinks it could sell the scrap metal from the machine for \$4,000 at the end of its useful life. If the company uses the units-of-production method for depreciation, what will be the net book value of the machine on December 31, Year 1, if 15,000 units are produced with the machine during the year?
448views4rank - 객관식
DBQ Company purchased a machine on January 1, Year 1 for \$60,000. The company estimated a 300,000 unit production useful life and \$8,000 residual value. During Year 1, the company produced 90,000 units. During Year 2, the company produced 30,000 units. If the company uses the units-of-production method for depreciation, what will be the amount of accumulated depreciation on December 31, Year 2?
301views6rank - 객관식
XYZ Company purchased a machine on January 1, 2018 for \$110,000. The company estimated a 20,000 unit useful life and \$10,000 residual value. XYZ produced 8,000 units in 2018; 6,000 units in 2019; and 10,000 units in 2020. If the company uses the units-of-production method for depreciation, what will be the amount of depreciation expense for the year 2020?
310views3rank - 객관식A company purchased a machine for \$50,000 with an estimated salvage value of \$5,000 and an estimated total useful life of 45,000 units. In the first year, the machine produced 10,000 units, and in the second year, it produced 12,000 units. Using the units-of-production (units-of-activity) method, what is the machine’s depreciation expense for the second year?170views