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                     Depreciation Schedules
Stoner Company acquired an operational asset at a cost of $10,000 that
is estimated to have a useful life of five years and residual value of
$2,500.
Required:
  Prepare a depreciation schedule for the entire life of the asset using the
following methods(showing computations and round to the nearest
dollar):
1. Straight-line method.



Residual Value:                   $   2,500.00
Useful Life:                                     5

Form:
Straight-line method.
                 Depreciation     Accumulated          Balance
                   Expense        Depreciation       Accumulated    Book
     Year           Debit            Credit          Depreciation  Value
  Initial cost                                       $        -   $ 10,000
       1         $     1,500.00   $    1,500.00          1,500.00    8,500
       2               1,500.00        1,500.00          3,000.00    7,000
       3               1,500.00        1,500.00          4,500.00    5,500
       4               1,500.00        1,500.00          6,000.00    4,000
       5               1,500.00        1,500.00          7,500.00    2,500

 Sum-of-the-years'-digits(SYD) method
               Depreciation  Accumulated               Balance
                 Expense     Depreciation            Accumulated    Book
    Year          Debit         Credit               Depreciation  Value
 Initial cost                                        $        -   $ 10,000
      1       $    2,500.00 $    2,500.00                2,500.00    7,500
      2            2,000.00      2,000.00                4,500.00    5,500
      3            1,500.00      1,500.00                6,000.00    4,000
      4            1,000.00      1,000.00                7,000.00    3,000
      5              500.00        500.00                7,500.00    2,500

Double-declining-balance(DB)(200% rate) method
                 Depreciation     Accumulated          Balance
                   Expense        Depreciation       Accumulated    Book
     Year           Debit            Credit          Depreciation  Value
  Initial cost                                       $        -   $ 10,000




                                         第1頁
                   直線法


1   $4,000.00 $   4,000.00   4,000.00   6,000
2   2,400.00      2,400.00   6,400.00   3,600
3   1,100.00      1,100.00   7,500.00   2,500
4        -             -     7,500.00   2,500
5        -             -     7,500.00   2,500




                    第2頁
直線法




第3頁
               Depreciation Accumulated Balance
                 Expense Depreciation Accumulated Book
   Year           Debit        Credit  Depreciation Value
Initial cost
     1
     2
     3
     4
     5
               Depreciation Accumulated Balance
                 Expense Depreciation Accumulated Book
   Year           Debit        Credit  Depreciation Value
Initial cost
     1
     2
     3
     4
     5

				
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