An asset owned by Photon Environmental was book-depreciated by the straight line method over a 5?year period with book values of $296,000 and $224,000 in years 2 and 3, respectively. Determine (a) the salvage value S used in the calculation, and (b) the unadjusted basis B.

What will be an ideal response?


(a) Depreciation is constant and determined from the change in book value

D = 296,000 - 224,000 = 72,000/year

Since the asset has a 5-year life, 2 more years of depreciation will reduce BV to the salvage value S.

S = 224,000 – 2(72,000) = $80,000

(b) (B – 80,000)/5 = 72,000
B = $440,000

Trades & Technology

You might also like to view...

The ____ of an amplifier is simply the output signal divided by the input signal; that is, how many times bigger the output signal is than the input signal.

a. impedance b. transference c. resistance d. gain

Trades & Technology

Gel nails are applied by brushing the gel onto the:

What will be an ideal response?

Trades & Technology

What is "keeping quality"?

What will be an ideal response?

Trades & Technology

All designers must either do architectural or industrial design.

Answer the following statement true (T) or false (F)

Trades & Technology