折舊：練習題

A company purchased a motor vehicle for \(\$20,000\) on 1 January 2022. Depreciation is charged at 25% per annum using the reducing balance method. What is the net book value of the vehicle on 31 December 2023?

A machine was purchased for \( \$40,000 \) on 1 January 2022. The business uses the reducing balance method at 20% per annum. Calculate the net book value of the machine at 31 December 2023.

A company purchased a machine for \(\$60,000\) on 1 January 2022. It is expected to have a useful life of 5 years and a residual value of \(\$5,000\). Using the straight-line method, what is the depreciation expense for the year ended 31 December 2022?

A company purchased a delivery van for \(\$40,000\) on 1 January 2021. Depreciation is charged at 20% per annum using the reducing balance method. What is the depreciation expense for the year ended 31 December 2022?

A machine was purchased on 1 January 2022 for \( \$12,000 \). Its estimated useful life is 4 years and its residual value is \( \$2,000 \). Calculate the depreciation charge for the year ended 31 December 2022 using the straight-line method.

A company purchased a delivery van for \( \$30,000 \) on 1 April 2021. It depreciates its assets using the reducing balance method at a rate of 20% per annum. The company's financial year ends on 31 December. Calculate the accumulated depreciation for the delivery van as at 31 December 2022.