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！
