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书本9-6中为什么最后5年折旧是11.

2014-10-17 08:03:21 来源：

Illustration 3
A shipping company is required by law to bring all of their ships into dry dock every 5 years for a major inspection and overhaul. Overhaul expenditure might at first sight seem to be a repair to the ships but it is actually a cost incurred in getting the ship back into a seaworthy condition. As such the costs must be capitalised.
A ship that cost $20 million with a 20 year life must have a major overhaul every 5 years. The estimated cost of the overhaul at the 5 year point is $5 million.
The depreciation charge for the first 5 years of the assets life will be as follows:
Overhaul Capital
Cost　　　　　　　　　　5　　15
Years　　　　　　　　　 5　　20
　　　　　　　　　　　___ _____
Depreciation per year 1　　0.75

【提问内容】书本9-6中为什么最后5年折旧是11.25？怎么算的？为什么不是8.75？

【回复内容】您的问题答复如下：
因为题目中给出的已知条件是在五年底它的Carrying value是11.5

而您说的8.75是它的累计折旧。

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