EXERCISE 10-20
A. Pertukaran memiliki substansi komersial
Automatic Equipment ................................................. 53,900
Accumulated DepreciationEquipment ..............
20,000
Gain on Disposal of Equipment.................... 3,800
Equipment...................................................... 62,000
Cash................................................................ 8,100
Penghitungan Equipment
Cash
Installation cost
Market value of used equipment
Cost of new equipment
7,000
1,100
45,800
53,900
Penghitungan Gain
Cost of old asset
Accumulated depreciation
Book value
Market value of old asset
Gain on disposal of equipment
62,000
20,000
42,000
45,800
3,800
42,000
8,100
50,100
Exercise 10-23
1. Penambahan terhadap asset yang dikapitalisasi tersebut karena
asset baru telah dibentuk sehingga penambahan tersebut akan
meningkatkan nilai guna asset tetap tersebut.