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1. On March 2, 2021, HABIBIYUCK bought an equipment costing P1,200,000. It is the Company's policy to depreciate long-lived assets using the double declining balance. The equipment had a useful life of 10 years.

How much is the carrying value of the above asset at December 31, 2023?

2. In 2020, Tableta Company paid P4,000,000 to purchase a land containing a total estimated 160,000 tons of extractable mineral deposits. The estimated value of the property after the mineral has been removed is P800,000.

On March 30, 2021, Tableta Company purchased mining equipment costing P1,500,000. The useful life of the equipment is 10 years.

Extraction activities began in 2021 and by the end of the year, 20,000 tons had been recovered and sold.

The depreciation expense pertaining to the mining equipment in 2021amounted to?