Consider a $6500 piece of machinery , with a 5 year depreciable like.pdf

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Consider a $6500 piece of machinery , with a 5 year depreciable like and an estimated $1200 salvage value. The projected utilization of the machinery when it was purchased , and its actual production to date, are as follows: Year Projected Production (Tons) Actual Production (Tons) 1 3500 3000 2 4000 5000 3 4500 [Not 4 5000 Yet 5 5500 Known] Compute the depreciation using : (a) straight line; (b) sum of years digits; (c) double declining balance; (d) Unit of production (for the first 2 years only); (e) Modified accelerated cost recovery system Year Projected Production (Tons) Actual Production (Tons) 1 3500 3000 2 4000 5000 3 4500 [Not 4 5000 Yet 5 5500 Known] Solution CCA rate=30% Year Class No. Undep. capital cost at beginning of year Cost of acq. during the year Proceeds of disp. during the year Undep. capital cost 50% rule Reduced undep. capital cost CCA rate % Capital cost allowance Undep. Capital Cost at end of year 1 8 0 6,500.00 0 6,500.00 3,250.00 3,250.00 30 975.00 5,525.00 2 8 5,525.00 0 0 5,525.00 0.00 5,525.00 30 1,657.50 3,867.50 3 8 3,867.50 0 0 3,867.50 0.00 3,867.50 30 1,160.25 2,707.25 4 8 2,707.25 0 0 2,707.25 0.00 2,707.25 30 812.18 1,895.08 5 8 1,895.08 0 0 1,895.08 0.00 1,895.08 30 568.52 1,326.55 Salvage value=$1,200, therefore loss on disposal=$126.55 Year SL SOYD DDB UOP* CCA Year 1 $1,060 $1,767 $2,600 $707 $975.00 1 2 $1,060 $1,413 $1,560 $1,178 $1,657.50 2 3 $1,060 $1,060 $936 $1,160.25 3 4 $1,060 $707 $204 $812.18 4 5 $1,060 $353 $0 $568.52 5 Sum $5,300 $5,300 $5,300 $5,174.45 *UOP Depreciation is based on actual production. Year Class No. Undep. capital cost at beginning of year Cost of acq. during the year Proceeds of disp. during the year Undep. capital cost 50% rule Reduced undep. capital cost CCA rate % Capital cost allowance Undep. Capital Cost at end of year 1 8 0 6,500.00 0 6,500.00 3,250.00 3,250.00 30 975.00 5,525.00 2 8 5,525.00 0 0 5,525.00 0.00 5,525.00 30 1,657.50 3,867.50 3 8 3,867.50 0 0 3,867.50 0.00 3,867.50 30 1,160.25 2,707.25 4 8 2,707.25 0 0 2,707.25 0.00 2,707.25 30 812.18 1,895.08 5 8 1,895.08 0 0 1,895.08 0.00 1,895.08 30 568.52 1,326.55.

Education

[Not
4
5000
Yet
5
5500
Known]
Solution
CCA rate=30%
Year
Class No.
Undep.
capital cost at
beginning
of year
Cost of
acq.
during the
year
Proceeds of
disp.
during the
year
Undep.
capital cost
50% rule
Reduced
undep.
capital cost
CCA
rate %
Capital cost
allowance
Undep.

Capital Cost
at end of year
1
8
0
6,500.00
0
6,500.00
3,250.00
3,250.00
30
975.00
5,525.00
2
8
5,525.00
0
0
5,525.00
0.00
5,525.00
30
1,657.50
3,867.50
3
8
3,867.50
0
0
3,867.50
0.00
3,867.50
30
1,160.25
2,707.25
4

8
2,707.25
0
0
2,707.25
0.00
2,707.25
30
812.18
1,895.08
5
8
1,895.08
0
0
1,895.08
0.00
1,895.08
30
568.52
1,326.55
Salvage value=$1,200, therefore loss on disposal=$126.55
Year
SL
SOYD
DDB
UOP*
CCA
Year
1
$1,060
$1,767
$2,600
$707
$975.00
1

2
$1,060
$1,413
$1,560
$1,178
$1,657.50
2
3
$1,060
$1,060
$936
$1,160.25
3
4
$1,060
$707
$204
$812.18
4
5
$1,060
$353
$0
$568.52
5
Sum
$5,300
$5,300
$5,300
$5,174.45
*UOP Depreciation is based on actual production.
Year
Class No.
Undep.
capital cost at
beginning

of year
Cost of
acq.
during the
year
Proceeds of
disp.
during the
year
Undep.
capital cost
50% rule
Reduced
undep.
capital cost
CCA
rate %
Capital cost
allowance
Undep.
Capital Cost
at end of year
1
8
0
6,500.00
0
6,500.00
3,250.00
3,250.00
30
975.00
5,525.00
2
8
5,525.00

0
0
5,525.00
0.00
5,525.00
30
1,657.50
3,867.50
3
8
3,867.50
0
0
3,867.50
0.00
3,867.50
30
1,160.25
2,707.25
4
8
2,707.25
0
0
2,707.25
0.00
2,707.25
30
812.18
1,895.08
5
8
1,895.08
0
0
1,895.08

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