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Accountıng Iı Deneme Sınavı
Accountıng Iı Deneme Sınavı Sorusu #1053404
Accountıng Iı Deneme Sınavı Sorusu #1053404
In the first year of the coal mine, XX Co. dug out 1,200,000 tons of coal.
Cost of mine : 1,000,000 TL
Estimated total units of resource : 25,000,000 tons
Residual value : 0 TL
Which of the following is the depletion expense of the first year?
|
40,000 |
|
45,000 |
|
48,000 |
|
50,000 |
|
53,000 |
Yanıt Açıklaması:
Depletion per Unit=(Cost- Residual Value) / Total Estimated Units Available
Depletion Expense=Depletion per Unit x Yearly Extracted Quantity
1,000,000 / 25,000,000 = 0.04 per unit
0.04 x 1,200,000 =48,000 TL
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