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On June 1, 20X0, Taupe Company, a small machine tool manufacturer, acquired for $2,000,000 a piece of new industrial equipment. The new equipment has a

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On June 1, 20X0, Taupe Company, a small machine tool manufacturer, acquired for $2,000,000 a piece of new industrial equipment. The new equipment has a useful life of 6 years and the salvage value is estimated to be $250,000. Taupe estimates that the new equipment can produce 20,000 machine tools in its first year. It estimates that production will decline by 1.500 units per year over the remaining useful life of the equipment. The company uses a calendar year for financial reporting and tax purposes REQUIRED: (1) Using the attached forms, prepare depreciation schedules for the machine for years 20X0, 20X1, and 20X2, using the following depreciation methods. Round all calculations to the nearest whole dollar. (a) Straight line. (b) 200% declining balance. (c) Sum of the years' digits. (d) Units of production. (e) MACRS (the asset has a seven year class life). Which depreciation method will minimize net income for income tax purposes for the three year period ending December 31, 20X2? Explain. Ignore present value considerations. (2) (1) (a) TAUPE COMPANY CALCULATION OF DEPRECIATION STRAIGHT LINE DEPRECIATION METHOD Depreciation Depreciation Expense Calculation Expense Beginning Book Value Accumulated Depreciation Ending Book Value Year (1) (b) TAUPE COMPANY CALCULATION OF DEPRECIATION 200% DECLINING BALANCE DEPRECIATION METHOD Depreciation Accumulated Depreciation Expense Calculation Expense Depreciation Beginning Book Value Ending Book Value Year (1) (c) TAUPE COMPANY CALCULATION OF DEPRECIATION SUM OF THE YEARS' DIGITS DEPRECIATION METHOD Depreciation Accumulated Depreciation Expense Calculation Expense Depreciation Beginning Book Value Ending Book Value Year (1) (d) TAUPE COMPANY CALCULATION OF DEPRECIATION UNITS OF PRODUCTION DEPRECIATION METHOD Depreciation Accumulated Depreciation Expense Calculation Expense Depreciation Ending Year Beginning Book Value Book Value . (1) (e) TAUPE COMPANY CALCULATION OF DEPRECIATION MACRS (TAX) DEPRECIATION METHOD Depreciation Depreciation Expense Calculation Expense Beginning Book Value Accumulated Depreciation Ending Book Value Year

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