A: a. disposal value
B: b. disposal value less accumulated depreciation
C: c. cost less accumulated depreciation
D: d. disposal value less original cost
举一反三
- R company sold old equipment for $25 000. The equipment had a cost of $50 000 and accumulated depreciation of $30 000. The entry to record the sale of the equipment would include a ( ). A: loss on disposal of $25 000 B: gain on disposal of $25 000 C: loss on disposal of $5 000 D: gain on disposal of $5 000
- _______________is the original cost of an asset less any accumulated depreciation.
- In appraisals, depreciation can be defined as:( ) A: A deduction from value B: Actual loss in value compared to current cost as new C: Diminished utility D: Either (Actual loss in value compared to current cost as new) or (Diminished utility)
- The disposal value of old equipment is relevant.
- A<br/>building that costs $140,000 has accumulated depreciation of $60,000.<br/>The book value of the building is( ) A: 60,000 B: 130,000 C: 80,000 D: 190,000
内容
- 0
____________________ is relevant in a decision to replace equipment. A: a. Cost of old equipment B: b. Book value of old equipment C: c. Depreciation accrued on old equipment D: d. Future maintenance costs of old equipment
- 1
The statement of financial position of Chen contains an item of plant with a carrying book value of $8,000. This is traded in for new plant with a cost of $21,000. Chen pays $14,000 in cash towards the purchase of the new plant.What is the loss on disposal of the original plant?(Please enter your answer in the box below (numbers only) for the value in $.)<br/>______
- 2
Equipment’s book value is the original cost plus depreciation.
- 3
The following normal balances appear on the adjusted trial balance of Portland Company: Equipment ..........................................................$70,000Accumulated depreciation, equipment ................. 18,000Depreciation expense, equipment .........................6,000The book value of the equipment is A: $64,000 B: $46,000 C: $52,000 D: $34,000
- 4
The initial offer price for the target firm is defined as A: The minimum price B: The present value of the minimum price plus some fraction of the present value of net synergy C: The present value of net synergy plus the current market value of the target firm D: The maximum price less the minimum price E: The maximum price less the present value of net synergy