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TUGAS III
ANALISIS INVESTASI TAMBANG
DEPRECIATION METHOD
DISUSUN OLEH:
ADVENTIUS RONALD PALISU
D621 13 004
GOWA
2016
costresidual value
years of use life
$80.000 $10.000
10
= $7.000
Year
Depreciation
expense (debit)
Accumulated
depreciation
(credit)
Accumulated
depreciation
balance
Underpreciated
balance (book
value)
80,000.00
1
2
3
4
5
6
7
8
9
10
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$7,000
$70,000
$ 70,000
2
Depreciation expanse per year = n
$7,000
$14,000
$21,000
$28,000
$35,000
$42,000
$49,000
$56,000
$63,000
$70,000
$
$
$
$
$
$
$
$
$
$
73,000
66,000
59,000
52,000
45,000
38,000
31,000
24,000
17,000
10,000
2
10
= 0.2
Year
Computation
Depreciation
Expense
80000 x 0.2
64000 x 0.2
51200 x 0.2
40960 x 0.2
32768 x 0.2
26214.4 x 0.2
20971.52 x 0.2
16777.216 x 0.2
13421.7728 x 0.2
10
10737.41824 x
0.2
Total
Accumulated
deprecitation
$
16,000.00
$
12,800.00
$
10,240.00
$
8,192.00
$
6,553.60
$
5,242.88
$
4,194.30
$
3,355.44
$
2,684.35
$
737.42
$
70,000.00
c. DB (Declining Balance)
BV (Book Value): $80,000
SV (Salvage Value): $10,000
n (Life Time): 10 years
1
$10.000 10
=1(
)
$80.000
= 0.187
16,000.00
28,800.00
39,040.00
47,232.00
53,785.60
59,028.48
63,222.78
66,578.23
69,262.58
70,000.00
Book value
$
64,000.00
$
51,200.00
$
40,960.00
$
32,768.00
$
26,214.40
$
20,971.52
$
16,777.22
$
13,421.77
$
10,737.42
$
10,000.00
Year
Computation
Depreciation
Expense
Book value
80,000
80.000 (0,187)
15.016
64.984
64.984 (0,187)
12.197
52.787
52.787 (0,187)
9.908
42.879
42.879 (0,187)
8.048
34.831
34.831 (0,187)
6.538
28.293
28.293 (0,187)
5.311
22.982
22.982 (0,187)
4.314
18.668
18.668 (0,187)
3.504
15.164
15.164 (0,187)
2.846
12.318
10
12.318 (0,187)
2.318
10.000
70,000.00
Total
2. A nickel mine was purchased for $10 million. It has an anticipated gross income of $5.0
million per year for years 1 to 5 and $3.0 million per year after year 5. Assume that
depletion charges do not exceed 50% of taxable income. Compute annual depletion
amounts for the mine. How long will it take to recover the initial investment at i = 0%?
Answer:
A 22% depletion applies to nickel. Depletion amounts are
Years 1 to 5:
0.22($5,000,000) = $1,100,000
Years thereafter:
0.22($3,000,000) = $660,000
A total of $5,500,000 is written off in 5 years, and the remaining $4,500,000 is written
off at $660,000 per year. The total number of years is
5+
$4,500,000
$660,000
= 5 + 6.81 = 11.81 = 12
3. A fiber optics testing device is to be DDB depreciated. It has a first cost of $25,000 and
an estimated salvage of $2500 after 12 years. (a) Calculate the depreciation and book
value for years 1 and 4. (b) Calculate the implied salvage value after 12 years.
Answer:
(a) The DDB fixed depreciation rate is d = 21n = 2/12 = 0.1667 per year. Use equations:
Year 1: