Solar products purchased a machine for $39,000 on july 1, 2012. the company intends to depreciate it over 4 years using the double-declining balance method.

salvage value is $3,000. depreciation for 2012 is :

a. $19,500b. $9,750c. $14,625d. $9,000

Option (B) is correct.

Explanation:

Given that,

Cost of machine = $39,000

Depreciation years = 4

Salvage value = $3,000

Straight line rate:

= (100 ÷ 4)%

= 25%

Double declining rate:

= (2 × Straight line rate)

= (2 × 25)%

= 50%

Depreciation for year 2012:

= Cost of machine × Double declining rate × Time period

= $39,000 × 50% × 6/12

= $9,750

Therefore, the Depreciation for 2012 is  $9,750.

answer; (a) conduct a worksite inspection;

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.