[會計] account 計 depreciation

2011-01-11 7:02 pm

1) On April 8, 2006, Brighton purchased a machine for $400000. The estimated life of the machine was 10 years, with an estimated residual value of $80000. The service life in terms of output is estimated at 40000 hours of operation.

Use stright line to calculate depreciation (with half year-convention)

2006: ($400000-$80000) X 1/10 X 1/2
2007: ($400000-$80000) X 1/10

點解2006 要x 1/2 ? 佢2006 年4月先買, 應該係計8個月, 唔係半年wor! 係咪因為half year convention, 所以only 可以當0.5 year,1year,1.5 years,2 years 咁計?

回答 (1)

Acct

2011-01-11 10:22 pm

✔ 最佳答案

Use stright line to calculate depreciation (with half year-convention)

with half-year convention, 1/2 depreciation will be used for first year regardless the no. of months.

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