Die volgende besonderhede hou verband met ‘n bate op 31 Desember 2012: / The following information  pertains to an asset on 31 December 2012:

Kosprys / Cost price:  R3 300 000

Begrote ure / Budgeted hours:  150 000 ure / hours

Datum aangekoop / Purchase date:  1 Maart 2010 / 1 March 2010

Waardeverminderingsmetode / Depreciation method: 

Produksie-eenheid / Production unit

Reswaarde / Residual value: R300 000

Ure gebruik was as volg/ Hours used were as follows:

2010: 10% meer as in 2011 / 10% more than in 2011

2011: 15% van die begrote ure / 15% of budgeted hours

2012: 20% minder as in 2010 / 20% less than in 2010

Wat is die drabedrag van die bate op 31 Desember 2012 indien reswaardes in ag geneem word? / What is the carrying amount of the asset on 31 December 2012 if residual values are taken into account?