Q27. On January 2,2005, Lyon Limited bought a piece of manufacturing equipment for $250,000. At that time they estimated its useful life to be 10 years and its salvage value to be $10,000. During 2007, it because apparent that the equipment was wearing out more quickly than they had originally estimated. It now appeared that its useful life would only be 6 years in total. If Lyon Limited uses the straight-line method for depreciation and has a policy of only taking one=half year's depreciation in the year of acquisition, the depreciation expense on this piece of equipment for 2007 will be closest to:

A. $48,000.

B. $51,000                                                                   _

C. $53,125.

D. $60,000

答案和详解如下：

Q27   B  Study Session 9-14.c

Original depreciation (250,000-10,000)/10=24,000 per year. They have taken 11/2 years worth (1/2year for 2005 and full year for 2006)=36,000. The new estimates is for 6 years in total and 2 years have passed, so there are 4 years remaining. Revised depreciation (250,000-36,000- 10,000)/4=$51,000..

[此贴子已经被作者于2007-11-7 9:49:43编辑过]

thx

d

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