高大紅色樓主 2018-7-17 02:45 PM

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

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

Dep. 2008 = 240000 x 5/15 = $80000

Dep. 2009 = 240000 x 4/15 = $64000

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