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1. Double-declining-balance method On January 1, 2018, Company A purchased one mechanical device. The acquisition cost of machinery is 800,000, and the content training is 8 years. The double-declining-balance method is applied separately when the residual value of the machine is 300,000 and 100,000, and the depreciation cost of the machine in 2020, 2021 and 2022 is calculated and depreciated. If there is a difference, please explain why. (Round to the nearest whole number when calculating

depreciation.)

2, depreciation / sum-of-the-years'-digits method On October 1, Company A paid 1,600,000,000 cash and purchased the building. It is estimated that this building can be used for 5 years. The estimated residual value of the building is 100,000,000. If you use the sum-of-the-years'-digits method, calculate the depreciation of the building on your statement of comprehensive income.

5. [If the remaining value is 300300,000] [If the remaining value is 100100,000) Year Depreciation fee. Year Depreciation fee. The year of the year 2018! 200,000 The year of the year 2018! 200,000 2019... 150,000 2019... 150,000 The year of 2020 112,500 The year of 2020. 112,500 The year 2021 84,375 63,281 The year 2021. 37,500 2022... 2022... 0 *Note that the final book value cannot be smaller than the residual value. 6. Since it is an in-flight acquisition, monthly calculation is performed. Depreciation expenses for acquisition year = 125,000,000 won 1021 reading questions Checkpoint 54