Accountıng Iı Deneme Sınavı Sorusu #977442

In the first year of the coal mine, a company digs out 20000 tons of coal.

Cost of mine: 40000 TL

Estimated total units of resource: 80000

Tons mined during the year: 20000

Residual Value: 0 TL

What is the depletion expense of the first year?


5000 TL

8000 TL

10000 TL

12000 TL

15000 TL


Yanıt Açıklaması:

Depletion per Unit=  Cost-Residual Value / Total Estimated Units Available

Depletion Expense=Depletion per Unit x Yearly Extracted Quantity

Depletion per Unit : 40000-0 / 80000 : 0,5

Depletion Expense: 0,5 x 20000 : 10000 The correct answer is C.

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