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USCPA ?過去問 Fixed asset Acc Depreciation T勘定・例外問題(立ち退きの問題)

まただ、T勘定書いたらわかる問題。

なんでT勘定書いたらわかる問題ってわかるんだろう。

 

Weir Co. uses straight-line depreciation for its property, plant and equipment, which stated at cost, consisted of the following:

  12/31/Yr2 12/31/Yr1
Land $ 25,000 $ 25,000
Buildings 195,000 195,000
Machinery and equipment 695,000 650,000
  915,000 870,000
Less: Accumulated depreciation (400,000) (370,000)
  $ 515,000 $500,000

Weir's depreciation expense for year 2 and year 1 was $55,000 and $50,000, respectively. What amount was debited to accumulated depreciation during year 2 because of property, plant, and equipment retirements?

  • $40,000
  • $25,000
  • $20,000
  • $10,000

 

実際のAcc DepのT勘定は、

                Accum Depreciation

ー ―――――――――――――― +

  ■      | 370000 yr 1 acc dep

                            | 55000 yr 2 depreciation expense

          | 

  ――――――――――――――

          400000  yr 2 acc dep

 

■を逆算で求めると、25000となる。

 Retirement が発生した

 

下の問題、Condemnation = 立ち退きです!!!!

このワードが分かればあとはわかるっしょ!!!

 

A state government condemned Cory Co.'s parcel of real estate. Cory will receive $750,000 for this property, which has a carrying amount of $575,000. Cory incurred the following costs as a result of the condemnation:

Appraisal fees to support a $750,000 value $2,500
Attorney fees for the closing with the state 3,500
Attorney fees to review contract to acquire replacement property 3,000
Title insurance on replacement property 4,000

What amount of cost should Cory use to determine the gain on the condemnation?

  • $581,000
  • $582,000
  • $584,000
  • $588,000

 

下2つの注記は、condemnation の後の、replacement propertyにかかる費用なので、condemnationの計算にはいれません!