Accountıng Iı Deneme Sınavı Sorusu #1033145
Anadolu Co. purchases a machinery on January 1, 2018 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 double-declining balance depreciation method for the machinery. What is the depreciation expense for the machine in the third year of its useful life?
|
90,000 TL |
|
54,000 TL |
|
40,000 TL |
|
32,400 TL |
|
25,000 TL |
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 45,000 TL
Double - Declining Balance Depreciation 1st Year=
(225,000-0)x2/5=90,000 TL
Double - Declining Balance Depreciation 2nd Year=
(225,000-90,000)x 2/5=54,000 TL
Double - Declining Balance Depreciation 3rd Year=
(225,000-144,000)x 2/5=32,400 TL
The correct answer is D.
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