At the beginning of Year 1, the company buys box manufacturing equipment for $2,300. The estimated residual value is $100. The estimated useful life is 4 years. For each year, what are the beginning and ending net book value, end-of-year accumulated depreciation and annual depreciation expense?

Use Strait-Line Method

Beg Book value. Deprecation Expense. Accumulated Deprecation. Ending Net Book Value

Yr 1:

Yr 2 :

Yr 3 :

Yr 4 :

Accelorated method- Assume Double-Declining Balance

Beg Book value. Deprecation Expense. Accumulated Deprecation. Ending Net Book Value

Yr 1 :

Yr 2 :

Yr 3 :

Yr 4 :

Using units of production method - Production in years 1, 2, 3 and 4: 200, 300, 200 and 100 boxes

Beg Book value. Deprecation Expense. Accumulated Deprecation. Ending Net Book Value

Yr 1 :

Yr 2 :

Yr 3 :

Yr 4 :