Calculating depreciation charge


Question: John Seceda Furnace Company buys Machinery for $315,000 on May 1, 2007. It is estimated that it will have a useful life of ten (10) years, salvage value of $15,000, production of 240,000 units, and working hours of 25,000. During 2008 Seceda Company uses the machinery for 2,650 hours, & the machinery produces 25,500 units.

Instructions:

From the information given, calculate the depreciation charge for 2008 under each of the following methods. (Give your answer to the nearest dollar.)

[A] Working hours

[B] Sum-of-years-digits

[C] Straight-line

[D] Units-of-output

[E] Declining-balance [use 20% as yearly rate]

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Accounting Basics: Calculating depreciation charge
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