1. Calculating depreciation rate depreciation cost 100
= * = 16 450 *, 100
, 90 000 = 18.28% 2. Lifetime average = price capital. (net)
= total depreciation, 78 000
16 450
= 4.74 years, 3. Depreciation per year = total price depreciation rate
* = 90 000 *, 18.28%
. =, 16452)
Dr depreciation accounting. - name, assets 16 452
Cr. Accumulated depreciation - name 16 assets,
425
. 7. By other means How to appraise the assets remaining
.Calculation of this method to explore the remaining assets at the end of the period by the assets remaining ได้คู survey with the purchase price of assets. Or the current market price or a fair price. Depreciation by this method.And a small unit assets such as tools mold tray of food, knives, scissors, hoe, shovel, hammer, etc.!Asset depreciation = early period buy interim - inventory
Example 9 on 1 January 2545 business equipment purchase gardening. Such as hoes, spades, forks, shoveling, scissors cut grass, the 25000), and during the years had to purchase more 10 000 per day, in 31 December 2545 business survey equipment and appraisal, 30 000)
. Depreciation = 25 000 10 000-30,,,, 000
= 5 000%
accounting 2545
year December 31 Dr. Depreciation - garden tools, 5 000
Cr.Garden tools, 5 000
.
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