A virtual mold apparatus for producing dental crowns permits an infinite number of shapes to be custom constructed based upon mold imprints taken by dentists. It costs $28,500 and is purchased at the beginning of the tax year. It is expected to last 9 years with no salvage value at that time. The dental supplier depreciates assets using MACRS and yet values assets of the company using straight-line depreciation. Determine the depreciation allowance and the unrecovered investment for each year: a. For tax purposes (be sure to identify the MACRS-GDS property class). b. For company valuation purposes.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A virtual mold apparatus for producing dental crowns permits an infinite number of shapes to be custom constructed based upon mold imprints taken by dentists. It costs $28,500 and is purchased at the beginning of the tax year. It is expected to last 9 years with no salvage value at that time. The dental supplier depreciates assets using MACRS and yet values assets of the company using straight-line depreciation. Determine the depreciation allowance and the unrecovered investment for each year: a. For tax purposes (be sure to identify the MACRS-GDS property class). b. For company valuation purposes. 

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