Accounting English

Depreciation: Online Test:

Fill in the missing words in the sentences below. Choose from the following:
recovery, depreciation expense, estimated, straight-line depreciation, book value, accumulated depreciation account, useful life, depreciable
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 1.   International Robotics changed from     to double-declining balance depreciation at the beginning of 2003.
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 2.   The related     has a balance of $108,000 at the present time.
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 3.   What were the amounts of BFI's     in 2000, 2001, and 2002?
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 4.   Depreciation on the communications equipment is estimated to be $6,600 a year, or $550 per month. This is the $33,000 cost divided by its     of 5 years.
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 5.     depreciation for the year is $58,500 on the building and $84,100 on the office equipment.
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 6.   Universal Pipes Co. purchased     assets costing $850,000 on April 25, 2002.
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 7.   The company uses the straight-line depreciation method over the     period of 7 years.
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 8.   The     of the lorry at the balance sheet date is $17,454.

 



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