Identify depreciation methods used Moyle Co. acquired a machine on January 1, 2013, at a cost of $800,000. The machine is expected to have a five-year useful life, with a salvage value of $50,000. The machine is capable of producing 300,000 units of product in its lifetime. Actual production was as follows: 60,000 units in 2013; 40,000 units in 2014; 80,000 units in 2015; 50,000 units in 2016; and 70,000 units in 2017.

Required:

Identify the depreciation method that would result in each of the following annual credit amount patterns to accumulated depreciation. If a declining-balance method is used, indicate the percentage (150% or 200%).

a. Accumulated Depreciation

320,000 ........12/31/13

192,000 ........12/31/14

115,200 ........12/31/15

69,120 ........12/31/16

41,472 ........12/31/17

b. Accumulated Depreciation

150,000 ........12/31/13

100,000 ........12/31/14

200,000 ........12/31/15

125,000 ........12/31/16

175,000 ........12/31/17

c. Accumulated Depreciation

150,000 ........12/31/13

150,000 ........12/31/14

150,000 ........12/31/15

150,000 ........12/31/16

150,000 ........12/31/17

d. Accumulated Depreciation

240,000 ........12/31/13

168,000 ........12/31/14

117,600 ........12/31/15

82,320 ........12/31/16

57,624 ........12/31/17