Plant and Machinery was bought by the business on June 1st, 2019 at a list price of 150,000. Transportation and installation were paid 20,000 and 30,0000 respectively. The company’s year end date is March 31st each year. It is their practice to depreciate their assets by using straight line method. The residual value is expected to be 20,000 at the end of the useful life of 10 years. The business decided to dispose off this asset on October 1st  2020 for 100,000. Required: Record the depreciation and show the book value of the asset until its disposal. Record the journal entry for disposal and  gain/loss there on.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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Plant and Machinery was bought by the business on June 1st, 2019 at a list price of 150,000.

Transportation and installation were paid 20,000 and 30,0000 respectively. The company’s year end date is March 31st each year. It is their practice to depreciate their assets by using straight line method. The residual value is expected to be 20,000 at the end of the useful life of 10 years.

The business decided to dispose off this asset on October 1st  2020 for 100,000.

Required:

Record the depreciation and show the book value of the asset until its disposal.

Record the journal entry for disposal and  gain/loss there on.

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Section 179 Deduction and Modified Accelerated Cost Recovery System (MACRS) Depreciation
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