Union County College

ACC103: Accounting I

Chapter 10: Plant Assets, and Intangibles

INSTUCTION: Demonstrate your understanding of major concepts through the completion of PowerPoint examples and activities relating to Chapter 10.

1. Slide 10 Activity: Straight-line depreciation.

	Formula	Dollar Values	Answer

Year	Depreciation Expense
1
2
3
4
5
6
7
8
9
10
Total

2. Slide 13 Activity: Units-of-Output.

	Formula	Dollar Values	Answer

Year	Depreciable Units		Depreciation per unit	Depreciation Expense
1		X
2		X
Total

3. Slide 16 Activity: Double-Declining balance method

	Formula	Dollar Values	Answer

DDB Depreciation of the period				End of Period
Year	Beg. Book Value	Depreciation Rate	Depreciation Expense	Accumulated Depreciation	Ending Book Value
1
2
3
4
5

4. Slide 17: Example Partial-year depreciation