A machine costing $210,400 with a four-year life and an estimated $18,000 salvage value is installed in Luther Company’s factory on January 1. The factory manager estimates the machine will produce 481,000 units of product during its life. It actually produces the following units: 123,100 in Year 1, 123,500 in Year 2, 120,700 in Year 3, 123,700 in Year 4. The total number of units produced by the end of Year 4 exceeds the original estimate—this difference was not predicted. Note: The machine cannot be depreciated below its estimated salvage value. Straight Line Method, Units of Production, and Double-declining-balance.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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A machine costing $210,400 with a four-year life and an estimated $18,000 salvage value is installed in Luther Company’s factory on January 1. The factory manager estimates the machine will produce 481,000 units of product during its life. It actually produces the following units: 123,100 in Year 1, 123,500 in Year 2, 120,700 in Year 3, 123,700 in Year 4. The total number of units produced by the end of Year 4 exceeds the original estimate—this difference was not predicted.

Note: The machine cannot be depreciated below its estimated salvage value.

Straight Line Method, Units of Production, and Double-declining-balance.

 

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