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Depreciation basics

Total questions: 10

Worksheet time: 6mins

Name
Class
Date
1.

Why do we depreciate assets?

a)

They decline in value over time!

b)

They become obsolete over time!

c)

Wear and tear makes them less valuable!

d)

All of the Above!

2.

What are the two methods of depreciation we discussed in class? (select 2 answers)

a)

Straight Line

b)

Reducing increasing balance

c)

Double declining balance

d)

Years of Service deductions

3.

What is one advantage of the double declining balance method?

a)

Most of the depreciation happens later in the asset's life

b)

Depreciation is consistent

c)

More of the depreciation happens early in the asset's life

d)

It eliminates all depreciation.

4.

What is one advantage of the straight line method?

a)

Most of the depreciation happens later in the asset's life

b)

Depreciation is consistent

c)

More of the depreciation happens early in the asset's life

d)

It eliminates all depreciation.

5.

Jo-Jo purchases a new machine for her business on January 1 of the current year. The cost is $8,700 and the residual value is $700. She estimates the useful life will be 5 years.

Using the straight line method, what will her first year depreciation be?

a)

$8,000

b)

$1,740

c)

$1,600

d)

$3,200

6.

Jo-Jo purchases a new machine for her business on January 1 of the current year. The cost is $8,700 and the residual value is $700. She estimates the useful life will be 5 years.

Using the double declining balance method, what will her first year depreciation be?

a)

$8,000

b)

$1,740

c)

$1,600

d)

$3,200

7.

Jo-Jo purchases a new machine for her business on January 1 of the current year. The cost is $8,700 and the residual value is $700. She estimates the useful life will be 5 years.

Using the straight line method, what will her second year depreciation be?

a)

$8,000

b)

$1,740

c)

$1,600

d)

$3,200

8.

Jo-Jo purchases a new machine for her business on January 1 of the current year. The cost is $8,700 and the residual value is $700. She estimates the useful life will be 5 years.

Using the double declining balance method, what will her second year depreciation be?

a)

$4,800

b)

$1,920

c)

$960

d)

$3,200

9.

Widgets-R-Us buys a widget making machine for $500,000 with a residual value of $50,000. The useful life of the machine is estimated to be 15 years.

Using the straight line method, what is the depreciation in the 3rd year?

a)

$450,000

b)

$30,000

c)

$60,000

d)

$90,000

10.

Widgets-R-Us buys a widget making machine for $500,000 with a residual value of $50,000. The useful life of the machine is estimated to be 15 years.

Using the double declining value method, what is the depreciation in the 2nd year?

a)

$270,000

b)

$30,000

c)

$36,000

d)

$72,000