In recent years, Wáng Company purchased three machines. Because of heavy turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and each selected a different method. Information concerning the machines is summarized below.

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 25,000. Actual hours of use in the fi rst 3 years were 2017, 1,300; 2018, 4,100; and 2019, 5,500.
Instructions
(a) Compute the amount of accumulated depreciation on each machine at December 31, 2017.
(b) If Machine 2 had been purchased on May 1 instead of January 1, what would be the depreciation expense for this machine in (1) 2015 and (2) 2016?

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Residual Useful LifeDepreciation Machine Acquired Cost Value in Years Method 1/1/14 Y105,000 Y 5,000 1/1/15 150,000 10,000 1/1/17 100,000 5,000 10 6 Straight-line Dex lining bakance Units-of-activity 2