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The following is 2011.1.1 of Listed company A. Information on tangible and tangible assets. Cost of...

The following is 2011.1.1 of Listed company A. Information on tangible and tangible assets.

Cost of Acquisition: ₩ 500,000
Service life 10 years
Residual value: 100,000
Estimated production: 100,000 units
Estimated working time: 25,000 hours


Calculate the depreciation cost of 2012.12.31.

1. straight line method
2. Training Sum Method
3. Proportion proportional method (actual production: x1: 20,000; x2: 30,000; x3: 25,000)
4. Double Sense Balance Method
5. Working time proportional method (actual working time: x1: 3,000; x2: 2,000; x3: 2,000
6. Statistical method (The amortization rate is rounded up to the first decimal place: 12.34% => 12%)


In Listed company A 2011.1.1., 4,000 telephone poles were replaced at ₩ 1,000 each. Telephone poles per replacement were installed at ₩ 500 each.


7. If Listed Company A applies the disposal method, what is the depreciation cost of telegraphers?
8. If Listed company A applies the replacement method, what is the depreciation cost of telegraphers?

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