Depreciation must be recorded for the entire year given the following information: 183 D. 184 185 186 Assets Acquisition Date Cost Estimated Life Salvage Depreciation Method Building 11/15/07 $1,100,000 25 years $100,000 straight-line Star ship #1 4/1/09 $60,000 55,000 parsecs $5,000 units of production (parsecs) (6,500 parsecs this yr.) Star ship # 2 9 /1/11 $80,000 140,000 parsecs $10,000 units of production (parsecs) (11,000 parsecs this yr.) Star Destroyer #2 3/29/09 $205,400 10 years $5,400 straight-line Star Destroyer #3 9/16/10 $217,465 10 years $17,465 straight-line Office Equipment 11/15/11 $891,500 10 years $0 Double Declining Balance Supercomputer 12/18/14 $38,000 4 years $5,000 Double Declining Balance (note: the company takes 1/2 year's depreciation in the year of acquisition) 187 F. 188 189 G. 190 191 H. 192 193 I. 194 195 J. Round to the nearest dollar for total depreciation. Star ships and Star Destroyers are considered star ships on the balance sheet. Office Equipment and the Supercomputer are considered equipment on the balance sheet. The above list does not include the Star Destroyer that was sold in December. 196 197 The office equipment has been depreciated up to the beginning of this year. You will need to calculate this year's depreciation. Note the beginning accum depr balance, as you will need it to calculate this year's double-declining balance depr. 198 183 D. 184 Depreciation Expense Buildings Space Ships Equipment 185 186