Accountıng Iı Deneme Sınavı Sorusu #1032601

Anadolu Co. purchases a machinery on January 1st 2019 for 200,000 TL. Anadolu Co. also pays 20,000 TL for transportation and insurance during transportation. Upon the receiving of machinery Anadolu Co. pays 5,000 TL for assembling and testing of the machinery. Anadolu Co. estimates to use the machine for 5 years and at the end of it useful life it is estimated to be sold at 25,000 TL. Company will apply straight-line depreciation method for the machinery.

What is the depreciable cost of the machine?


30,000 TL

35,000 TL

40,000 TL

45,000 TL

50,000 TL


Yanıt Açıklaması:

Purchase Price 200,000 TL
(+) Additional Costs 25,000 TL
Transportation & Ins. 20,000 TL
Assembly & Testing 5,000 TL
Cost of the machine 225,000 TL
(-) Residual Value (25,000) TL
Depreciable Cost 200,000 TL
Straight - linedepreciation = 200,000 x 1/5 years = 40,000 TL

The correct answer is C.

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