Delta Machine Company purchased a computerized assembly machine for $135,000 on January 1, 2018. Delta Machine Company estimated that the machine would have a life of four years and a $25,000 salvage value. Delta Machine Company uses the straight-line method to compute depreciation expense. At the beginning of year 3 (2020) Delta discovered that the machine was quickly becoming obsolete and would have little value at the end of its useful life. Consequently, Delta Machine Company revised the estimated salvage to only $5,000. It did not change the estimated useful life of the machine. Compute the depreciation expense for each of the four years.

Depreciation expense:

Year 1 = $27,500

Year 2 = $27,500

Year 3 = $37,500

Year 4 = $37,500

Explanation:

Annual depreciation is computed using the equation given below:

Annual depreciation = {Cost of machine - Salvage value} ÷ Estimated life

= {$135,000 - $25,000} ÷ 4

= $27,500

Depreciation of year 1 is $27,500

Cost of machine in year 2 is {$135,000 - $27,500} = $107,500

Depreciation of year 2 is $27,500

Cost of machine in year 3 is {$107,500 - $27,500}  = $80,000

Annual depreciation is computed using the equation given below:

Annual depreciation = {Cost of machine - Salvage value} ÷ Remaining estimated life

= {$80,000 - $5,000} ÷ 2

 = $37,500

Depreciation expense of year 3 is $37,500

Cost of machine in year 4 is ($80,000 - $37,500) = $42,500

Depreciation expense of year 4 is $37,500

Cost of machine at the end of year 4 is ($42,500 - $37,500) = $5,000

Year          Depreciation

  1                   $27,500

  2                  $27,500

  3                  $37,500

  4                  $37,500

Explanation:

The cost of Property, plant, and equipment is charged to P&L evenly under straight-line depreciation method. The depreciation under this method is calculated as:

     Annual Depreciation Expense = (Cost - Salvage Value) / Useful Life

⇒ The annual depreciation is $27,500 [(135,000 - 25,000) / 4].

This amount will be charged as depreciation expenses in P&L statements each year for the life of asset because the cost is allocated evenly under straight-line method. But at the beginning of 3rd year, the management has decided to revise the salvage value. It is a change of accounting estimate and not error, so the depreciation expense of two years that is already recorded will not be changed. However, the depreciation of the remaining two years should be revised. The formula to it is:

                Revised Depreciation = (BV - RSV) / Remaining Useful Life

where

BV = Book value = Cost - Accumulated depreciation

                            = 135,000 - (27,500 * 2) = $80,000

RSV = Revised Salvage Value = $5,000

⇒ Depreciation expense that is to charged to P&L each year for the last two remaining years is $37,500 [(80,000 - 5,000) / 2].

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

b.

c.

d.

g.

those r all of them i believe