30 Apr Question: Question 3 a) Sebuah alat pemotong wafer silikon telah dibeli dan digunakan oleh sebuah syarikat …
Question 3 a) Sebuah alat pemotong wafer silikon telah dibeli dan digunakan oleh sebuah syarikat semikonduktor. Kos asas alat tersebut adalah RM55,000, dan ia mempunyai anggaran nilai pasaran sebanyak RM8,000 pada akhir anggaran hayat selama 14 tahun. Alat tersebut dikategorikan dalam aset kelas 36.0 dimana kelas hayat adalah 6, tempoh pemulihan GDS adalah 5 tahun dan tempoh pemulihan ADS adalah 6 tahun Kirakan jumlah susut nilai pada tahun ketiga (ds) dan nilai buku pada akhir tahurn kelima (BVs) dengan menggunakan setiap kaedah berikut: A silicon wafer slicing equipment was purchased and placed in service bya semiconductor company. Its cost basis is RM55,000, and it has an estimated market value of RM8,000 at the end of an estimated useful life of 14 years. The equipment is classified as asset class 36.0 where its class life is 6, and the recovery period for GDS and ADS is 5 years and 6 years respectively. Compute the depreciation amount in the third year (da) and the book value at the end of fifth year of life (BVs) by each of these methods: (i). Metod SL The SL method (1 markah/marks) (ii). Metod 20096 DB The 200% DB method (1.5 markah/marks) (iii). GDS The GDS (2 markah/marks) (iv). ADS The ADS (3.5 markah/marks)
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