01 Jul (Depreciation for Partial Periods–SL, Act., SYD, and Declining-Balance) The cost of equipment purchased by Boyd, Inc., on June 1, 2014, is $180,000. It is estimated that the machine will have a $12,000 salvage value at the end of its service life. Its service life is estimated at 7 years, its total working hours are estimated at 67,200, and its total production is estimated at 525,000 units. During 2014, the machine was operated 7,000 hours and produced 60,000 units. During 2015, the machine was operated 6,500 hours and produced 52,000 units. Compute depreciation expense on the machine for the year ending December 31, 2014, and the year ending December 31, 2015, using the following methods. (a)Straight-line. PAGE 593 (b)Units-of-output. (c)Working hours. (d)Sum-of-the-years’-digits. PAGE 594 (e)Declining-balance (twice the straight-line rate). PAGE 594
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Read Vargas Family Case Study: Module 2. Complete a Cultural Formulation Interview based on the “cultural formulation” section in the DSM-5 and given the new information learned in session two of the Vargas case study. Refer to the attached CFI form for guidance and complete the CFI template.
Include a citation for the Cultural Formulation Interview. APA format is not required, but solid academic writing is expected.
Part 2: Review the Vargas Family Case Study: Session Two. Write a 750-1,000-word paper in which you demonstrate how therapists apply psychoanalytic and cognitive-behavioral theories to analyze the presenting problem(s) and choose appropriate interventions.
Be sure to answer the following questions in your paper:
A. What are the two main presenting problems for the Vargas family?
B. How are the problems maintained according to:
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- The psychoanalytic perspective?
- The cognitive-behavioral perspective?
- What interventions would you plan to use in your next session?
- From the psychoanalytic perspective (identify and describe your plan for two interventions)
- From the cognitive-behavioral perspective (identify and describe your plan for two interventions)
Cite at least three academic sources (peer-reviewed journal articles, books, etc.).
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