Purchase of collating and stapling attachment $84,000
Installation of attachment 36,000
Replacement parts for overhaul of press 26,000
Labor and overhead in connection with overhaul 14,000
The overhaul resulted in a significant increase in production.
Neither the attachment nor the overhaul increased the estimated useful life of the press.
What amount of the above costs should be capitalized
The cost to be recorded as an asset (in addition to the $150,000 purchase price) should include all
of the following except
a zero estimated salvage value. It is expected to be used to produce 250,000 units of output, and
75,000 of those units are expected to be produced in the first year. Which of the following
depreciation methods will result in the greatest amount of depreciation expense for this machine in
its first year
cost $43,200 and has an estimated salvage value of $3,600 and an estimated useful life of 8 years.
The lathe has been used throughout the year.
Assuming that Maple Industries follows half year convention and recognizes, one-half year's depreciation on all assets purchased or
sold during the year, the amount of straight-line depreciation that would be taken for financial
reporting purposes in the fiscal year ending May 31, Year 2 would be
manufacturing operations and paid shipping costs of $20,000.
Merry spent an additional $10,000 testing and preparing the
machine for use. What amount should Merry record as the cost
of the machine
has the following equipment recorded in the appropriate accounts. Ames uses a calendar year as its
fiscal year.
A forge purchased January 1, Year 1 for $100,000. Installation costs were $20,000, and the
forge has an estimated 5-year life with a salvage value of $10,000.
A grinding machine costing $45,000 purchased January 1, Year 2. The machine has an
estimated 5-year life with a salvage value of $5,000.
A lathe purchased January 1, Year 4 for $60,000. The lathe has an estimated 5-year life with a
salvage value of $7,000.
Using the sum-of-the-years'-digits method, Ames' Year 4 depreciation expense (rounded to the
nearest dollar) is
Dégagez la problématique en TROIS problèmes tel qu’il expliqué dans la fiche de méthode 2 p. 98-100. RAPPEL : le premier problème est un CONFLIT DE VALEURS ou de NORMES (Voir listes de normes et de valeurs p. 23) et les deux autres problèmes sont deux questions.
Exemple :
Doit-
on interdire l’avortement
Regardons avec précision quels sont les problèmes au cœur de cette question éthique. D’abord, il existe une tension entre le droit à la vie [valeur/norme 1] du futur bébé, puisque avortement signifie la fin de la vie du fœtus [explication de la valeur 1] et la liberté [valeur/norme 2, opposée dans ce cas à la première] de la mère, celle de choisir ou non de poursuivre sa grossesse [explication de la valeur 2].Ensuite, il y a la question délicate de la définition de la vie : à quel moment de la grossesse peut-on parler de vie ? [problème 2 : sous-question] Enfin, si on interdit l’avortement y a-t-il des risques au niveau de la société comme la perte de la valeur de la vie ou encore le risque d’enfants non désirés? [problème 3 : sous-question]
Question: Faut-il rétablir la peine de mort ?
Évaluez cet argument en utilisant UN des méta-critères p. 8 à 11 : SUFFISANCE, ÉLÉMENT NÉCESSAIRE, UNIVERSALITÉ.
Dites si nommant CLAIREMENT l’argument est conforme à ce méta-critère (ex. : pourquoi il est nécessaire) ou pourquoi non.
Voir des exemples, p. 8 à 11.
Notez que la correction se fera en classe.
Je pense qu’on devrait autoriser les « bébés-médicaments » car après tout, un bébé-médicament appartient à ses parents, en tant qu’auteurs des jours de l’enfant.