FAR | PROPERTY, PLANT AND EQUIPMENT PART 2 | DEPRECIATION

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  • Опубліковано 31 жов 2024

КОМЕНТАРІ • 48

  • @astineustaquio4788
    @astineustaquio4788 4 роки тому +20

    1. D
    2. B
    (Sol: 1970-98 = 1872, 12 x (13/2) = 78 SYD
    =1872 x 12/78 = 288 (Dec 31 19)
    1872 x 11/78 = 264 (dec 31 20)
    1872 x 10/78 = 240 (dec 31 21)
    1872 x 9/78 = 216 (dec 31 22)
    Total Dep = 1008
    -----
    1970-1008 = 962 (CA, Jan 1 2023)
    Straight Line:
    962 - 100 / 10 (Kasi 8 na lang dapat remaining pero from 12 naging 14 so plus 2)
    = 86.2 ang dep
    962 - 86. 2 = 875.8 (dec 31 2023)
    875.8 - 86.2 = 789.6 (dec 31 2024)
    Ans: 789,600 (CA, 12 31 2024)
    Yehey!

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому +2

      Ang galing! Effort sa solution itype! Good job astin!

    • @najeb-alimamaruba1055
      @najeb-alimamaruba1055 4 роки тому

      Nalito ako bat po ni deduct ung residual value sa Sum of year formula. Thanks. Sa answer

    • @grimmy6121
      @grimmy6121 3 роки тому

      Hello po, tanong ko lang po saan nakuha yung 13/2? Thank you po

  • @dainarosefernandez812
    @dainarosefernandez812 4 роки тому +1

    Looking forward for the next video, sir! 😊 Thank you so much! Your vids are very helpful for us students! 😊

  • @WynonaBalandra
    @WynonaBalandra 3 роки тому +3

    1. D
    2. B 789,600
    Initial cost of equipment 1,970,000
    Less
    SYD total depreciation = 1,008,000
    SLM total Depreciation = 172,400
    Carrying amount 12/31/2024 = 789,600

    • @SirAJCresmundo
      @SirAJCresmundo  3 роки тому +1

      Very good! This is correct!

    • @WynonaBalandra
      @WynonaBalandra 3 роки тому

      Good day sir, this is unrelated to depreciation, but I have seen this problem where it was not stated that the real property tax is assumed by the power.
      And so I didn't include the "property tax in arrears" in the cost to be capitalized on land. But it turns out it was added. Why is it po?
      Thank you po

    • @mykalagunsin9660
      @mykalagunsin9660 Рік тому

      Hello po, pano po nakuha yung SLM Total Depreciation 172,400?

  • @artbyn_4401
    @artbyn_4401 4 роки тому +2

    You explained everything in a simple and comprehensible way. Thank you, sir! more vids to come pa po hehe :>
    btw it po answers ko:
    1. D
    2.B

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому +1

      Very good! Tama!

    • @artbyn_4401
      @artbyn_4401 4 роки тому +1

      @@SirAJCresmundo i have a question about sa variable method, example po if july 1, 2020 na acquire ang machine tas 12000 ang units niya for that year. Di na po need iprorate?

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому

      psyche depende sa problem. Pag sinabi evenly throughout the year yun naproduce then yes iprorate. Pero pag sinabi na thats the output for the year from the time na binili mo machine (July-December) then no need to protate

    • @artbyn_4401
      @artbyn_4401 4 роки тому

      @@SirAJCresmundo ohhh ok pooo thank you sir!!!

  • @shibatoy7126
    @shibatoy7126 4 роки тому +1

    Guys dont hesitate to comment your answers, I swear he'll explain and let you analyze the right answer 😊😭💜

  • @whizvlogs701
    @whizvlogs701 3 роки тому

    Thank you Sir

  • @shibatoy7126
    @shibatoy7126 4 роки тому +1

    Hi Sir! Thank you for the lesson hahahaha
    1. A
    2. B
    Sorry sir pag mali hahahaha

    • @shibatoy7126
      @shibatoy7126 4 роки тому

      Thaank you sir for explaining ^^ sa tamang sagot. xoxo

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому

      Glad you got the right answer!

  • @hannavelasco821
    @hannavelasco821 4 роки тому +1

    1. D
    2. B (789,600)

  • @al-muqtadilmandangan6368
    @al-muqtadilmandangan6368 4 роки тому +1

    1. D , hnd sya pwd A kse if the assets Ibebenta na sya, no depreciation from the time na recognize sya na as held for sale.
    2.B

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому

      Very good! Correct! Also ang galing ng explanation!

  • @ElaineLim
    @ElaineLim 4 роки тому +1

    🤗🤗🤗

  • @Italsik
    @Italsik 4 роки тому +1

    ಥ‿ಥ I should really stop procrastinating and study. Thanks for the reminder and a new content!

  • @CRISZAMAEBERI
    @CRISZAMAEBERI Рік тому

    Hello sir! Ask lang po ako bakit not po naibalik sa CA ang residual valu na 98k po. Kasi sa book po ni Millan, yung change of etimate regarding the change of useful and residual value, ibinalik po muna yung rv sa ca tsaka niminus ulit ang ca sa bagong rv to get the revised dep am.

  • @reginasalas6031
    @reginasalas6031 3 роки тому +1

    1. D
    2. B

  • @hanzelmendoza8426
    @hanzelmendoza8426 2 роки тому

    Hi sir, pano po malalaman ilang years ang useful life ng apartment building?

  • @jesselregis1358
    @jesselregis1358 3 роки тому

    sir, for the declining balance method, where did you get the 200%?

    • @airajaneganon7188
      @airajaneganon7188 Рік тому

      there is two type in declining either double declining pr 150 percent

  • @eselgi9178
    @eselgi9178 4 роки тому +1

    Hello sir hehehehehe
    1. D
    2. B

  • @ephraimmosquera3833
    @ephraimmosquera3833 4 роки тому +2

    Hi sir, i have a question po with regards sa problem about change in estimates. Sabi po kasi sa problem, estimated po na may additional 20 years pa, so hindi po ba 30 years pa yung est. useful life since may 10 years pa, at may additional na 20 years? Thank you po

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому

      Yes correct 30 years ang revised life ng asset. But in computing depreciation for Year 11 to Year 30, we only use the REMAINING USEFUL LIFE. So since naglapse na ang 10 years, then 20 years ang remaining life which we used in our computation.

    • @ephraimmosquera3833
      @ephraimmosquera3833 4 роки тому

      @@SirAJCresmundo thank you so muchh po. 😊

    • @katecrnts662
      @katecrnts662 2 роки тому +1

      @@SirAJCresmundo diba po 20 years ang original estimated useful life, tas nadagdagan po ng 20 years so 40 years in total. Tapos po naglapse na ng 10 years meaning 30 years na po and remaining useful life diba po? not 20?

  • @cabugatanhasnah139
    @cabugatanhasnah139 3 роки тому

    IA (Intermediate Accounting) ba ito?

  • @dainarosefernandez812
    @dainarosefernandez812 4 роки тому +1

    D
    B

  • @rayganclemente325
    @rayganclemente325 4 роки тому

    1. A
    2. D

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому

      Yung sa theory analyze mo pa further raygan. Sa problem naman, double check your solution.

    • @rayganclemente325
      @rayganclemente325 4 роки тому +1

      2. B pala kasi 2 yrs 😅

    • @rayganclemente325
      @rayganclemente325 4 роки тому +1

      Sa theory q either A or D lang ako kaya D na siguro haha

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому

      Ray Gan Clemente very good!

    • @SirAJCresmundo
      @SirAJCresmundo  4 роки тому

      Ray Gan Clemente false ang A RG!