Question

Определите сумму амортизационных отчислений на третий год использования основных фондов кумулятивным способом(метод суммы чисел) при условии певоначальная стоимость опф-2480 млн руб принятый срок - 5 лет рассчитайте остаточную стоимость на начало четвертого года службы

Answer 1

Решение:

Амортизация за первый год составит:

А1 = 2480*5/(5(5 + 1)/2) = 12400/15 = 826,67

за второй год :

А2 = 2480*4/(5(5 + 1)/2) = 9920/15 = 661,33

за третий год:

А3 = 2480*3/(5(5 + 1)/2) = 7440/15 = 496

Сложив суммы амортизации за 3 года, получим сумму износа:

И = 826,67 + 661,33 + 496 = 1984

Зная суммы износа, можно вычислить остаточную стоимость:

Сост = Сперв – И = 2480-1984 = 496

Answer 2

Calculation of Amortization Depreciation

To calculate the cumulative amortization depreciation using the sum of digits method, we need to follow these steps:

1. Determine the initial cost of the fixed assets (OPF): 2480 million rubles. 2. Determine the useful life of the fixed assets: 5 years. 3. Calculate the sum of digits for the useful life of the fixed assets.

The sum of digits is calculated by adding the digits from 1 to the useful life. In this case, the useful life is 5 years, so the sum of digits is 1 + 2 + 3 + 4 + 5 = 15.

4. Calculate the annual amortization depreciation.

The annual amortization depreciation is calculated by dividing the initial cost of the fixed assets by the sum of digits. In this case, the annual amortization depreciation is 2480 million rubles / 15 = 165.33 million rubles.

5. Calculate the cumulative amortization depreciation for each year.

To calculate the cumulative amortization depreciation for each year, we subtract the cumulative amortization depreciation of the previous year from the annual amortization depreciation.

- For the first year, the cumulative amortization depreciation is equal to the annual amortization depreciation: 165.33 million rubles. - For the second year, the cumulative amortization depreciation is equal to the annual amortization depreciation plus the cumulative amortization depreciation of the previous year: 165.33 million rubles + 165.33 million rubles = 330.66 million rubles. - For the third year, the cumulative amortization depreciation is equal to the annual amortization depreciation plus the cumulative amortization depreciation of the previous year: 165.33 million rubles + 330.66 million rubles = 495.99 million rubles.

Calculation of Residual Value

To calculate the residual value at the beginning of the fourth year of service, we need to subtract the cumulative amortization depreciation of the third year from the initial cost of the fixed assets.

- Residual value = Initial cost of fixed assets - Cumulative amortization depreciation of the third year - Residual value = 2480 million rubles - 495.99 million rubles = 1984.01 million rubles.

Therefore, the cumulative amortization depreciation on the third year of using the fixed assets is 495.99 million rubles, and the residual value on the beginning of the fourth year of service is 1984.01 million rubles.

Please note that the sources provided did not contain specific information related to the calculation of amortization depreciation or residual value for the given scenario.