In recent years, Freeman Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected. Information concerning

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 120,000. Actual miles of use in the first 3 years were 2016, 24,000; 2017, 36,000; and 2018, 31,000.
Instructions
(a) Compute the amount of accumulated depreciation on each bus at December 31, 2017.
(b) If Bus 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2015 and (2) 2016?

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Residual Useful Life Bus Acquired Cost Value 1/1/15 £96,000 6,000 140,000 10,000 92,000 8,000 in Years Depreciation Method Siraighi li Declining-balance Units-of-activity 2 4