22/04/2017

Contoh Straight-Line Method

Original Cost....... $24,000

$24,000 $2,000
Estimated Life in years.. 5 years
Estimated Life in hours.. 10,000 5 years
Estimated Residual Value... $2,000
= $4,400 annual depreciation

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Straight-Line Rate Straight-Line Rate

$24,000 $2,000
$24,000 $2,000 = $4,400
= $4,400 5 years
5 years

$4,400
= 20.0% /yr of
$4,400 $22,000
= 18.3% /yr depreciable cost
$24,000 1
of orginal cost = 20.0% /yr
5 yr
syamsul irham syamsul irham
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Sum of the Year Digits

Straight-Line Method
Faktor pembagi = n (n+1) / 2
CONTOH :
Accum. Depr. Book Value Depr. Book Value
Harga barang kapital = P = 100 US$
at Beginning at Beginning Expense at End Umur barang = n = 5 tahun
Year Cost of Year of Year for Year of Year Salvage value = F = 0 US$
Faktor pembagi = 5 (5+1) / 2 = 15
1 $24,000 $24,000 $4,400 $19,600 t SYD % Depreci Depreciation Capital Value
2 24,000 $ 4,400 19,600 4,400 15,200 Fraction able @t @ end of t
3 24,000 8,800 15,200 4,400 10,800 Capital

4 24,000 13,200 10,800 4,400 6,400 0 0 0% 100 0 100

5 24,000 17,600 6,400 4,400 2,000 1 5/15 33% 100 33 67

2 4/15 27% 100 27 40
Cost ($24,000) Residual Value ($2,000) Annual Depreciation 3 3/15 20% 100 20 20
= Expense ($4,400) 4 2/15 13% 100 13 7
Estimated Useful Life (5 years) 5 1/15 7% 100 7 0

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