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Swanson & Hiller, Inc., purchased a new machine on September 1, 2006, at a
cost of $108,000. The machine's estimated useful life at the time of the
purchase was five years, and its residual value was $8,000.
Instructions
a. Prepare a complete depreciation schedule, beginning with calendar year
2006, under each of the methods listed below (assume that the half-year
convention is used第一年用半年來計算..):
1. Straight-line.
2. 200 percent declining-balance.
3. 150 percent declining-balance,switching to straight-line when
that maximizes the expense.(看瞴>
b. Assume that Swanson & Hiller sells the machine on December 31, 2009,
for $28,000 cash. Compute the resulting gain or loss from this sale under
each of the depreciation methods used in part a.
(Round your answers to the nearest dollar amount. Amounts in parenthesis do
not require a negative sign in front of them. Omit the "$" sign in your
response.)
a. (1) Straight-Line Schedule: depreciation rate=1/5=20%
$108,000-$8,000=$100,000*20%=$20,000
Year Depreciation Expense Accumulated Depreciation Book Value
2006 ( $10,000 ) ($10,000> <$98,000>
2007 <$20,000 > <$30,000> <$78,000>
2008 <20,000 > 50,000 58000
2009 <$20,000) 70,000 38000
2010 <$20.000) 90,000 $18000
(2) 200% Declining-Balance Schedule: DR=40%
Year Depreciation Expense Accumulated Depreciation Book Value
2006 (21,600 (21,600 ( 86,400
2007 (34,560 (56,160 51,840)
2008 (20,736 (76,896 31,104
2009 (12,442 (89,338 18,662)
2010 ( 7,465 (96,803 11,197
(3) 150% Declining-Balance Schedule:DR=30%
Year Depreciation Expense Accumulated Depreciation Book Value
2006 (16,200 16,200) (91,800
2007 (27,540 43,740) ( 64,260
2008 (19,278 63,018) ( 44,986
2009* (14,794 77,812 ) (30,192
2010* (14,794 92,606) ( 15,398
*Switch to straight-line
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b. Computation of gains or losses upon disposal:
1. Straight-Line
Cash proceeds $ (28,000
Book value on 12/31/09 (38,000
Loss on disposal $ (10,000
2. 200% Declining-Balance:
Cash proceeds $ (28,000
Book value on 12/31/09 (18,662
Gain on disposal $ ( 9,338
3. 150% Declining-Balance:
Cash proceeds $ (28,000
Book value on 12/31/09 (30,192
Loss on disposal $ ( 2,192
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