查看完整版本 : Depreciation

高大紅色樓主 2018-7-17 02:45 PM

Depreciation

Ruhr, a public company, was formed on 1 January 2008. It decided on the following depreciation policies:
Buildings

Motor vehicles
sum of the years digits basis over 5 years
assuming a zero residual value
Ruhr did not purchase or sell any non-current assets during the two years ended 31 December 2009
at which date the net book values of the non-current assets, purchased on 1 January 2008, were as

Motor vehicles
240,000
REQUIRED
(a) Calculate for Ruhr, the total depreciation charge for each of the years 2008 and 2009.
請問怎樣計motor vehicles depreciation 條式

玄馬 2018-8-20 08:02 PM

5 years

--> Sum of Year Digits = 5+4+3+2+1 = 15



Dep. 2008 = 240000 x 5/15 = $80000
Dep. 2009 = 240000 x 4/15 = $64000
頁: [1]
查看完整版本: Depreciation