Question

Приобретена автоматическая линия стоимостью 16.000.000 руб. Срок полезного использования составляет 5 лет. Коэффициент ускорения -2.3. Определить: головую сумму амортизационных отчислений используя различные методы начисления амортизации (суммы чисел лет, метод уменьшаемого остатка).

Answer 1

Ответ:

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Answer 2

Calculation of Depreciation Expense using the Sum of the Years' Digits Method

The Sum of the Years' Digits (SYD) method is a depreciation method that allocates a higher amount of depreciation expense in the earlier years of an asset's useful life. The formula for calculating depreciation expense using the SYD method is as follows:

Depreciation Expense = (Remaining Useful Life / Sum of the Years' Digits) x Cost of the Asset

To calculate the sum of the years' digits, you need to add up the digits from 1 to the useful life of the asset. In this case, the useful life is 5 years, so the sum of the years' digits would be:

**Sum of the Years' Digits =

Answer 3

Calculation of Depreciation Expenses

To calculate the depreciation expenses for the automatic production line, we need to determine the initial cost, useful life, and acceleration factor.

Given information: - Initial cost of the automatic production line: 16,000,000 rubles - Useful life: 5 years - Acceleration factor: -2.3

Straight-line Method

The straight-line method is a common method used to calculate depreciation expenses. It evenly distributes the cost of the asset over its useful life.

To calculate the depreciation expense using the straight-line method, we can use the formula:

Depreciation Expense = (Initial Cost - Salvage Value) / Useful Life

In this case, the salvage value is assumed to be zero, as the asset is expected to have no residual value after 5 years.

Depreciation Expense = (16,000,000 - 0) / 5 = 3,200,000 rubles per year [[1]].

Declining Balance Method (Reducing Balance Method)

The declining balance method, also known as the reducing balance method, is another commonly used method to calculate depreciation expenses. This method allows for higher depreciation expenses in the earlier years of an asset's life.

To calculate the depreciation expense using the declining balance method, we can use the formula:

Depreciation Expense = Book Value * Depreciation Rate

The depreciation rate is calculated as the reciprocal of the useful life, multiplied by the acceleration factor.

Depreciation Rate = (1 / Useful Life) * Acceleration Factor

In this case, the depreciation rate would be:

Depreciation Rate = (1 / 5) * (-2.3) = -0.46

To calculate the depreciation expense for each year, we need to apply the depreciation rate to the book value of the asset. The book value is the initial cost minus the accumulated depreciation.

Year 1: Depreciation Expense = 16,000,000 * (-0.46) = -7,360,000 rubles

Year 2: Depreciation Expense = (16,000,000 - 7,360,000) * (-0.46) = -4,446,400 rubles

Year 3: Depreciation Expense = (16,000,000 - 7,360,000 - 4,446,400) * (-0.46) = -2,703,744 rubles

Year 4: Depreciation Expense = (16,000,000 - 7,360,000 - 4,446,400 - 2,703,744) * (-0.46) = -1,647,365.44 rubles

Year 5: Depreciation Expense = (16,000,000 - 7,360,000 - 4,446,400 - 2,703,744 - 1,647,365.44) * (-0.46) = -1,004,090.48 rubles

Please note that the depreciation expenses are negative values, indicating a reduction in the value of the asset over time.

Summary

Using the straight-line method, the annual depreciation expense for the automatic production line would be 3,200,000 rubles per year. Using the declining balance method, the depreciation expenses for each year would be as follows: - Year 1: -7,360,000 rubles - Year 2: -4,446,400 rubles - Year 3: -2,703,744 rubles - Year 4: -1,647,365.44 rubles - Year 5: -1,004,090.48 rubles

Please note that the values are rounded for simplicity.

I hope this helps! Let me know if you have any further questions.