In: Accounting
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?