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1. (15 points) The table below presents selected financial statement data for three companies: begin{tabular}{|c|c|c|c|} hline= & Company 1 & Company 2 & Company 3

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1. (15 points) The table below presents selected financial statement data for three companies: \begin{tabular}{|c|c|c|c|} \hline= & Company 1 & Company 2 & Company 3 \\ \hline \multicolumn{4}{|l|}{ Depreciable assets at cost: } \\ \hline Beginning of year & 1001 & 4866 & 1845 \\ \hline End of year & 1396 & 4055 & 1927 \\ \hline \multicolumn{4}{|l|}{ Accumulated depreciation: } \\ \hline Beginning of year & 837 & 2757 & 1176 \\ \hline End of year & 934 & 2995 & 1245 \\ \hline Net income & 40 & 252 & 60 \\ \hline Depreciation expense & 131 & 388 & +2 \\ \hline \multicolumn{4}{|l|}{Deferredtaxliabilityrelatingtodepreciableassets:} \\ \hline Beginning of year & 12 & 266 & 83 \\ \hline End of year & 9 & 251 & 76 \\ \hline Income tax rate & 35% & 35% & 35% \\ \hline Depreciationmethodforfinancialreporting & Straight-line & Straight-line & Straight-line \\ \hline Depreciationmethodfortaxreporting & Accelerated & Accelerated & Accelerated \\ \hline \end{tabular} e. Compute the amount each company would report for property, plant, and equipment(net) at the end of the year if it had used accelerated (tax reporting) depreciation instead of straight-line depreciation. 1. Company 1 2. Company 2 3. Company 3 a. Compute the average total depreciable life of assets in use for each firm to the nearest tenth of a year. 1. Company 1 2. Company 2 3. Company 3 b. Compute the average age to date of depreciable assets to the nearest tenth of a year. 1. Company 1 2. Company 2 3. Company 3 c. Compute the amount of depreciation expense recognized for tax purposes for each firm for the year using the amount of deferred taxes liability related to depreciation timing differences. 1. Company 1 2. Company 2 3. Company 3 d. Compute the amount of net income for the year for each firm assuming that depreciation expense for financial reporting equals the amount computed in Requirement c for tax reporting. 1. Company 1 2. Company 2 3. Company 3

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