Proli Footwear

1/2

Lead Schedule - Long-Lived Assets - Property, Plant, and Equipment

December 31, 2014

Account

Balance per T/B

- - - - Adjustments - - - -

Balance per Audit

Number

Account Title

Debit

Credit

Debit

Credit

Debit

Credit

1511

Land

1,879,000

1512

Buildings

3,464,840

1513

Leased Buildings

3,489,988

1521

Manufacturing Equipment

14,992,700

1522

Warehouse Equipment

13,795,400

1523

Office Equipment

3,539,800

Total Property, Plant, and Equipment

Accumulated Depreciation:

1531

Buildings

3,534,647

1532

Leased Buildings

2,708,170

1533

Manufacturing Equipment

12,693,959

1534

Warehouse Equipment

4,909,542

1535

Office Equipment

1,934,198

Proli Footwear

2/2

Lead Schedule - Long-Lived Assets - Property, Plant, and Equipment

December 31, 2014

Account

Balance per T/B

- - - - Adjustments - - - -

Balance per Audit

Number

Account Title

Debit

Credit

Debit

Credit

Debit

Credit

Depreciation Expense:

7201

Buildings

1,476,213

7202

Leased Buildings

310,330

7203

Manufacturing Equipment

594,320

7204

Warehouse Equipment

714,003

7205

Office Equipment

306,165

Related Accounts:

7380

Repairs and Maintenance

930,464

8100

Gain/Loss on Sale of Plant Assets

0

Impact of AJEs for this assignment on client's net income before income taxes =

DR/CR