Compute depreciation expense using units-of-activity method

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Questions -

Q1. Iverson Company purchased a delivery truck for $45,000 on January 1, 2021. The truck was assigned an estimated useful life of 100,000 miles and has a residual value of $10,000. The truck was driven 18,000 miles in 2021 and 22,000 miles in 2022. Compute depreciation expense using the units-of-activity method for the years 2021 and 2022. SHOW YOUR WORK.

Q2. Carey Enterprises sold equipment on January 1, 2021, for $10,000. The equipment had cost $48,000. The balance in Accumulated Depreciation is up to date at January 1 is $40,000. What entry would Carey make to record the sale of the equipment?

Q3) Using the following data for Renfro, Inc., compute its asset turnover. SHOW YOUR WORK

Renfro, Inc.

Net Income 2021 $123,000

Total Assets 12/31/21 2,443,000

Total Assets 12/31/20 1,880,000

Net Sales 2021 2,135,000

Q4. Ermler Company purchased a machine at a cost of $80,000. The machine is expected to have a $5,000 salvage value at the end of its 5-year useful life.

Compute annual depreciation for the first and second years using the

(a) straight-line method.

(b) double-declining-balance method.

Q5. Match the items listed (1-10) by entering the appropriate code letter in the space provided.

A. Gain on disposal          F. Asset turnover

B. Loss on disposal          G. Goodwill

C. Trademark                  H. Amortization

D. Depletion                    I. Intangible asset

E. Useful life                    J. Research and development costs

______ 1. Process of allocating the cost of an intangible asset to expense over its useful life.

______ 2. When proceeds from sale of asset is greater than the book value.

______ 3. Examples are franchises and licenses.

______ 4. The allocation of the cost of a natural resource to expense over its useful life.

______ 5. The value of favorable attributes that relate to the purchase of a company that is not recorded as specific asset.

______ 6. A symbol that identifies a particular enterprise or product.

______ 7. When the book value of an asset is greater than the proceeds received from its sale.

______ 8. Must be expensed when incurred.

______ 9. Indicates how efficiently a company is able to generate sales with its assets.

______ 10. An estimate of the expected productive life of an asset.

Reference no: EM133074467

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