財務(wù)會計概念與應(yīng)用英文版lectu-資料下載頁
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【正文】 es Average PPamp。E 28 Accelerated Depreciation Methods ? Decliningbalance method –An asset’s book value is multiplied by a constant depreciation rate. ? This is double the straightline percentage in the case of doubledeclining balance (DDB). ? Sumoftheyears’digits method – A constant balance (cost minus salvage value) is multiplied by a declining depreciation rate calculated based off of the sum of the years. 29 DoubleDecliningBalance X 2 = DoubleDeclining Balance Depreciation Expense Book Value Asset’s Life in Years Book Value = Cost – Accumulated Depreciation Year 1 ($12,000 – 0) 4 X 2 = $6,000 Year 2 ($12,000 – $6,000) 4 X 2 = $3,000 Dahl amp。 Sons purchased a truck for $12,000. The truck has a salvage value of $2,000 and a useful life of 4 years. Compute depreciation using the DDB depreciation method for the first 2 years. 30 SumofYears’Digits Method Sum of the years of the asset’s life SumoftheYear’sDigits (Cost – Salvage Value) Current Year / (4+3+2+1) Year 1 ($12,000 – $2,000) 4/(4+3+2+1) = $4,000 Year 2 ($12,000 – $2,000) 3/(4+3+2+1) = $3,000 Dahl amp。 Sons purchased a truck for $12,000. The truck has a salvage value of $2,000 and a useful life of 4 years. Compute depreciation using the SYD depreciation method for the first 2 years. 31 Change in Depreciation Estimates and Methods ? Depreciation is only an estimate. – Changes in estimates of useful life and salvage value may occur. – Changes in method can also occur. ? When there is a change in estimate, past periods’ depreciation amounts remain the same. 32 Change in Estimates Dahl amp。 Sons purchased a truck for $24,000 with a $2,000 salvage value and a 4year useful life. After 3 years, better information reveals the truck has a 6year useful life and a $3,000 salvage value. Calculate a new depreciation expense for the next three years. F o r m u l a C a l c u l a t i o n Tot a l D e pr e c i a t i onA n n u a l d e p r e ci a t i o n C o st S a l v a g e v a l u e = D e p r e ci a t i o n $ 2 4 , 0 0 0 $ 2 , 0 0 0 = $ 5 , 5 0 0 $ 1 6 , 5 0 0f o r f i r st 3 y e a r s E st i m a t e d u sef u l l i f e e x p e n se 4 Y e a r sB o o k v a l u e a f t e r 3 y e a r s C o st A cc u m u l a t e d = B o o k V a l u e $ 2 4 , 0 0 0 $ 1 6 , 5 0 0 = $ 7 , 5 0 0d e p r e ci a t i o n t o d a t eA n n u a l d e p r e ci a t i o n f o r l a st3 y e a r s ( b a sed o n n e w B o o k S a l v a g e v a l u e = D e p r e ci a t i o n $ 7 , 5 0 0 $ 3 , 0 0 0 = $ 1 , 5 0 0 4 , 5 0 0t o t a l l i f e o f 6 y e a r s a n d n e w R e m a i n i n g u sef u l l i f e e x p e n se 3 y e a r ssal v a g e v a l u e o f $ 3 , 0 0 0 ) $ 2 1 , 0 0
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