以下是一到关于折旧的一道很简单的题,请大家帮忙看一下:
Santa runs a large toy shopm In the year ended 31 August 2005. SHe bought the following fixed assets:
A new cash register for $5,000. this was purchased on 1 December 2004, and was to be depreciated at 10% straight line
A new delivery van, purchased on 31 March 2005, at a cost of $22,000. the van is to be depreciated at 15% reducing balance.
Santa charges depreciation on a monthly basis
What is depreciation charge for the year ended 31 August 2005?
讲义上的答案如下:
Cash register 10%*5,000*9/12=375
Delivery van 15%*22,000*5/12=1,375
我的疑问是: Delivery van depreciation is charged by reducing banlance method as mentioned, why does it use the straight line method to calculte?
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