一起做一下CFA一级考试题!计算题如何?

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Acme Corp. purchased a new stamping machine for $100,000, paid $10,000 for  shipping, and paid $5,000 to have it installed in their plant. Based on an estimated salvage value  of $25,000 and an economic life of six years, the difference between straight-line depreciation and  double-declining balance depreciation in the second year of the asset's life is closest to: A. $7,220.

B. $10,556.

C. $16,666.

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【本题答案】B

【本题解析】Straight line depreciation is (100,000 + 10,000 + 5,000 - 25,000) / 6 = 15,000each year.  Double-declining balance depreciation in the second year is: 115,000 (2/3)(1/3)= 25,556.  The difference is $10,556.

Remember that salvage value is not part of the declining balance  calculation.

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