【Daily Question】Utilities – Civil Engineering – 20190728
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This post was last edited by hesonchang214 on 2019-7-30 06:55. The formula for calculating the depreciation cost in the unit price per machine shift is ( ). A. Depreciation per shift = Budgeted price of the machinery / Total number of useful shiftsB. Depreciation per shift = Budgeted price of the machinery × (1 – residual value rate) / Total number of useful shifts
C. Depreciation per shift = Budgeted price of the machinery × (1 – residual value rate) × Loan interest coefficient / Total number of useful shifts
D. Depreciation per shift = Book net value of the machinery / Total number of useful shifts
Answer: C
C. Unit shift depreciation cost = Budgeted price of machinery × (1 – residual value rate) × loan interest coefficient / Total number of useful shifts