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Pan Am

Date
Jan-89
Dec-89
Dec-90
Dec-91
Dec-92

OLD
Useful Life
25 years
Annual Rate
100%/25
Doubled Rate
4%*2=8%
Depreciation Rate per period
Cost
###
###
###
###
###

Jan-93
Dec-93
Dec-94
Dec-95
Dec-96
Dec-97
Dec-98
Dec-99

###
###
###
###
###
###
###
###

8.00%

Book Value
Remaining Useful Life
50,000.00
25.00
46,000.00
24.00
42,320.00
23.00
38,934.40
22.00
35,819.65
21.00
35,819.65 (New depreciable amount )
35,819.65
26.00
33,064.29
25.00
30,520.88
24.00
28,173.12
23.00
26,005.96
22.00
24,005.50
21.00
22,158.92
20.00
20,454.39
19.00

January 1, 1989
Equipment

50,000.00

Cash
To record the purchase of equipment

50,000.00

Depreciation Entry
Depreciation Expense
((see schedule) )
Accumulated Depreciation
To record depreciation for the period

((see schedule) )

Entry at time of sale


Accumulated Depreciation
Cash
Loss on sale of fixed assets
Equipment

29,545.61
20,000.00
454.39

To record sale of fixed assets for 20million dollars

New (Remaining Life)


21+5 years=26 years
100%/26
3.85%*2=7.69%
7.69%

Depreciation Expense
Accumulated
4,000.00
3,680.00
3,385.60
3,114.75
ble amount )
2,755.36
2,543.41
2,347.76
2,167.16
2,000.46
1,846.58
1,704.53

50,000.00

Depreciation
4,000.00
7,680.00
11,065.60
14,180.35
14,180.35
16,935.71
19,479.12
21,826.88
23,994.04
25,994.50
27,841.08
29,545.61

Delta Airlines

Date
Jan-89
Dec-89
Dec-90
Dec-91
Dec-92

OLD
Useful Life
15 year
Annual Rate
100%/15
Doubled Rate
6.67%*2= 13.33%
Depreciation Rate per period
13.33%
Cost
###
###
###
###
###

Jan-93
Dec-93
Dec-94
Dec-95
Dec-96
Dec-97
Dec-98
Dec-99

###
###
###
###
###
###
###
###

Book Value
Remaining Useful Life
50,000.00
15.00
43,333.33
14.00
37,555.56
13.00
32,548.15
12.00
28,208.40
11.00
28,208.40 (New depreciable amount )
28,208.40
16.00
24,682.35
15.00
21,597.05
14.00
18,897.42
13.00
16,535.24
12.00
14,468.34
11.00
12,659.80
10.00
11,077.32
9.00

January 1, 1989
Equipment

50,000.00

Cash
To record the purchase of equipment

50,000.00

Depreciation Entry
Depreciation Expense
((see schedule) )
Accumulated Depreciation
To record depreciation for the period
Entry at time of sale
Accumulated Depreciation
38,922.68
Cash
20,000.00
Equipment
Gain on sale of fixed assets
To record sale of fixed assets for 20million dollars

((see schedule) )

New (Remaining Life)


11+5 years=16 years
100%/16
6.25%*2=12.50%
12.50%

Depreciation Expense
Accumulated
6,666.67
5,777.78
5,007.41
4,339.75
ble amount )
3,526.05
3,085.29
2,699.63
2,362.18
2,066.91
1,808.54
1,582.47

50,000.00
8,922.68

Depreciation
6,666.67
12,444.44
17,451.85
21,791.60
21,791.60
25,317.65
28,402.95
31,102.58
33,464.76
35,531.66
37,340.20
38,922.68

Panam Airlines

Date
Jan-89
Dec-89
Dec-90
Dec-91
Dec-92
Dec-93
Dec-94
Dec-95
Dec-96
Dec-97
Dec-98
Dec-99

Cost Salvage Value


Depreciable Amount
New Depreciable Amount
###
7,500.00
42,500.00
###
7,500.00
42,500.00
###
7,500.00
42,500.00
###
7,500.00
42,500.00
###
7,500.00
42,500.00
43,200.00
###
7,500.00
42,500.00
35,700.00
###
7,500.00
42,500.00
35,700.00
###
7,500.00
42,500.00
35,700.00
###
7,500.00
42,500.00
35,700.00
###
7,500.00
42,500.00
35,700.00
###
7,500.00
42,500.00
35,700.00
###
7,500.00
42,500.00
35,700.00

January 1, 1989
Equipment
Cash
To record the purchase of equipment

50,000.00
50,000.00

Depreciation Entry
Depreciation Expense
((see schedule) )
Accumulated Depreciation
To record depreciation for the period

((see schedule) )

Entry at time of sale


Accumulated Depreciation
Cash
Loss on Sale of Fixed Assets
Equipment
To record sale of fixed assets for 20million

16,411.54
20,000.00
13,588.46
50,000.00
dollars

Remaining Useful Life


Depreciation Expense
Accumulated
25.00
24.00
1,700.00
23.00
1,700.00
22.00
1,700.00
21.00
1,700.00
(New depreciable Amount )
25.00
1,373.08
24.00
1,373.08
23.00
1,373.08
22.00
1,373.08
21.00
1,373.08
20.00
1,373.08
19.00
1,373.08

Depreciation
Book Value
- 50,000.00
1,700.00 48,300.00
3,400.00 46,600.00
5,100.00 44,900.00
6,800.00 43,200.00
8,173.08
9,546.15
10,919.23
12,292.31
13,665.38
15,038.46
16,411.54

41,826.92
40,453.85
39,080.77
37,707.69
36,334.62
34,961.54
33,588.46

Delta Airlines

Date
Jan-89
Dec-89
Dec-90
Dec-91
Dec-92
Jan-93
Dec-93
Dec-94
Dec-95
Dec-96
Dec-97
Dec-98
Dec-99

Cost Salvage Value


Depreciable Amount
New Depreciable Amount
###
5,000.00
45,000.00
###
5,000.00
45,000.00
###
5,000.00
45,000.00
###
5,000.00
45,000.00
###
5,000.00
45,000.00
33,000.00
###
5,000.00
45,000.00
33,000.00
###
5,000.00
45,000.00
33,000.00
###
5,000.00
45,000.00
33,000.00
###
5,000.00
45,000.00
33,000.00
###
5,000.00
45,000.00
33,000.00
###
5,000.00
45,000.00
33,000.00
###
5,000.00
45,000.00
33,000.00

January 1, 1989
Equipment
Cash
To record the purchase of equipment

50,000.00
50,000.00

Depreciation Entry
Depreciation Expense
((see schedule) )
Accumulated Depreciation
To record depreciation for the period

((see schedule) )

Entry at time of sale


Accumulated Depreciation
26,437.50
Cash
20,000.00
Loss on Sale of Fixed Assets
3,562.50
Equipment
To record sale of fixed assets for 20million dollars

50,000.00

Remaining Useful Life


Depreciation Expense
Accumulated
15.00
14.00
3,000.00
13.00
3,000.00
12.00
3,000.00
11.00
3,000.00
16.00
15.00
2,062.50
14.00
2,062.50
13.00
2,062.50
12.00
2,062.50
11.00
2,062.50
10.00
2,062.50
9.00
2,062.50

Depreciation
Book Value
- 50,000.00
3,000.00 47,000.00
6,000.00 44,000.00
9,000.00 41,000.00
12,000.00 38,000.00
14,062.50
16,125.00
18,187.50
20,250.00
22,312.50
24,375.00
26,437.50

35,937.50
33,875.00
31,812.50
29,750.00
27,687.50
25,625.00
23,562.50

Date
Jan-89
Dec-89
Dec-90
Dec-91
Dec-92
Dec-93
Dec-94
Dec-95
Dec-96
Dec-97
Dec-98
Dec-99

Pan Am
1,700.00
1,700.00
1,700.00
1,700.00
1,661.54
1,661.54
1,661.54
1,661.54
1,661.54
1,661.54
1,661.54

Delta Difference
###
###
###
###
###
###
###
###
###
###
###

###
###
###
###
(713.46)
(713.46)
(713.46)
(713.46)
(713.46)
(713.46)
(713.46)