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Bulk purchase depreciation calculator

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Bulk purchase depreciation calculator Powered By Docstoc
					[Company Name]
Bulk Purchase Depreciation Calculator
[Date]


                               PURCHASE PRICE               $250,000

Gray cells will be calculated for you. You do not need to enter anything in them.         [Company Name] CONFIDENTIAL
                                                                          Book value      Fair market   Book value
ASSETS                                                                     SELLER           VALUE        BUYER
 Current
    Cash                                                                           $500          $500           $500
    Accounts receivable                                                         $20,000       $18,000        $18,000
    Inventory                                                                   $24,000       $26,000        $26,000
                                                           Total                $44,500       $44,500        $44,500
  Property, plant, and equipment
     Land                                                                      $20,000        $40,000        $40,000
     Building                                                                 $150,000       $175,000       $175,000
     Building improvements                                                     $50,000        $30,000        $30,000
     Computers and office equipment                                             $3,000         $2,500         $2,500
     Furniture and fixtures                                                     $5,000         $3,000         $3,000
     Machinery                                                                 $25,000        $10,000        $10,000
     Vehicles                                                                  $25,000        $10,000        $10,000
                                                           Total              $278,000       $270,500       $270,500
  Intangibles
      Goodwill                                                                                               $55,000
      Other intangibles                                                         $25,000       $10,000        $10,000
                                                           Total                $25,000       $10,000        $65,000

                                                  Total assets                $347,500       $325,000       $380,000
LIABILITIES
   Accounts payable                                                            $30,000        $30,000        $30,000
   Accrued expenses                                                            $20,000        $20,000        $20,000
   Long-term liabilities                                                       $80,000        $80,000        $80,000
                                                           Total              $130,000       $130,000       $130,000

                                                    Net assets                $217,500       $195,000       $250,000
[Company Name]
Straight-Line Depreciation and Amortization Schedule
[Date]


                           Number of months in first year                 6

Gray cells will be calculated for you. You do not need to enter anything in them.            [Company Name] CONFIDENTIAL
                                                                                                1                        2                                   3                                4


                                                         Salvage      Recovery      Current-year   Accumulated   Current-year   Accumulated   Current-year       Accumulated   Current-year       Accumulated
              Property                        Cost        value        period        deduction      deduction     deduction      deduction     deduction          deduction     deduction          deduction
Depreciable Assets
 Building                                  $175,000       $20,000         25             $3,100        $3,100        $6,200         $9,300        $6,200            $15,500        $6,200            $21,700
 Building improvements                      $30,000            $0         25               $600          $600        $1,200         $1,800        $1,200             $3,000        $1,200             $4,200
 Computers and office equipment              $2,500        $1,500          5               $100          $100          $200           $300          $200               $500          $200               $700
 Furniture and fixtures                      $3,000          $500          7               $179          $179          $357           $536          $357               $893          $357             $1,250
 Machinery                                  $10,000        $5,000          7               $357          $357          $714         $1,071          $714             $1,786          $714             $2,500
 Vehicles                                   $10,000        $2,500          5               $750          $750        $1,500         $2,250        $1,500             $3,750        $1,500             $5,250
Total depreciation                                                                       $5,086        $5,086       $10,171        $15,257       $10,171            $25,429       $10,171            $35,600
Amortizable Assets
 Goodwill                                   $55,000             $0        5              $5,500        $5,500       $11,000        $16,500       $11,000            $27,500       $11,000            $38,500
 Other intangibles                          $10,000             $0        5              $1,000        $1,000        $2,000         $3,000        $2,000             $5,000        $2,000             $7,000
Total amortization                                                                       $6,500        $6,500       $13,000        $19,500       $13,000            $32,500       $13,000            $45,500
                  TOTAL                    $295,500       $29,500                      $11,586        $11,586       $23,171        $34,757       $23,171            $57,929       $23,171            $81,100
               5                                6                                7                                8                                9                                10                            11

Current-year       Accumulated   Current-year       Accumulated   Current-year       Accumulated   Current-year       Accumulated   Current-year       Accumulated   Current-year    Accumulated   Current-year
 deduction          deduction     deduction          deduction     deduction          deduction     deduction          deduction     deduction          deduction     deduction       deduction     deduction


    $6,200            $27,900         $6,200           $34,100         $6,200           $40,300         $6,200           $46,500         $6,200           $52,700         $6,200         $58,900        $6,200
    $1,200             $5,400         $1,200            $6,600         $1,200            $7,800         $1,200            $9,000         $1,200           $10,200         $1,200         $11,400        $1,200
      $200               $900           $100            $1,000
      $357             $1,607           $357            $1,964           $357            $2,321           $179            $2,500
      $714             $3,214           $714            $3,929           $714            $4,643           $357            $5,000
    $1,500             $6,750           $750            $7,500
   $10,171            $45,771         $9,321           $55,093         $8,471           $55,064         $7,936           $63,000         $7,400           $62,900         $7,400         $70,300        $7,400

   $11,000            $49,500         $5,500           $55,000
    $2,000             $9,000         $1,000           $10,000
   $13,000            $58,500         $6,500           $65,000             $0                $0             $0                $0             $0                $0             $0             $0             $0
   $23,171           $104,271       $15,821           $120,093         $8,471           $55,064         $7,936           $63,000         $7,400           $62,900         $7,400         $70,300        $7,400
11                            12                            13                            14                            15                             16                             17

 Accumulated   Current-year    Accumulated   Current-year    Accumulated   Current-year    Accumulated   Current-year    Accumulated    Current-year    Accumulated    Current-year    Accumulated
  deduction     deduction       deduction     deduction       deduction     deduction       deduction     deduction       deduction      deduction       deduction      deduction       deduction


     $65,100        $6,200         $71,300        $6,200         $77,500        $6,200         $83,700        $6,200          $89,900        $6,200          $96,100        $6,200         $102,300
     $12,600        $1,200         $13,800        $1,200         $15,000        $1,200         $16,200        $1,200          $17,400        $1,200          $18,600        $1,200          $19,800




     $77,700        $7,400         $85,100        $7,400         $92,500        $7,400         $99,900        $7,400         $107,300        $7,400         $114,700        $7,400         $122,100




         $0             $0             $0             $0             $0             $0             $0             $0              $0             $0              $0             $0              $0
     $77,700        $7,400         $85,100        $7,400         $92,500        $7,400         $99,900        $7,400         $107,300        $7,400         $114,700        $7,400         $122,100
               18                             19                             20                             21                             22                             23                             24

Current-year    Accumulated    Current-year    Accumulated    Current-year    Accumulated    Current-year    Accumulated    Current-year    Accumulated    Current-year    Accumulated    Current-year
 deduction       deduction      deduction       deduction      deduction       deduction      deduction       deduction      deduction       deduction      deduction       deduction      deduction


     $6,200         $108,500        $6,200         $114,700        $6,200         $120,900        $6,200         $127,100        $6,200         $133,300        $6,200         $139,500        $6,200
     $1,200          $21,000        $1,200          $22,200        $1,200          $23,400        $1,200          $24,600        $1,200          $25,800        $1,200          $27,000        $1,200




     $7,400         $129,500        $7,400         $136,900        $7,400         $144,300        $7,400         $151,700        $7,400         $159,100        $7,400         $166,500        $7,400




         $0              $0             $0              $0             $0              $0             $0              $0             $0              $0             $0              $0             $0
     $7,400         $129,500        $7,400         $136,900        $7,400         $144,300        $7,400         $151,700        $7,400         $159,100        $7,400         $166,500        $7,400
24                             25                             26

 Accumulated    Current-year    Accumulated    Current-year    Accumulated
  deduction      deduction       deduction      deduction       deduction


     $145,700        $6,200         $151,900        $3,100         $155,000
      $28,200        $1,200          $29,400          $600          $30,000




     $173,900        $7,400         $181,300        $3,700         $185,000




          $0             $0              $0             $0              $0
     $173,900        $7,400         $181,300        $3,700         $185,000

				
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