Straight line, units of activity and double declining balance each run a full life in AC116's Unit 5 depreciation schedule, partial first year and salvage floor included. Searches like "ac 116 unit 5 assignment example", "ac116 unit 5 sample" and "ac116 unit 5 example" land here.
What a finished AC116 Unit 5 depreciation schedule looks like
Three tables of identical shape, one per method, each with columns for year, the computation, the year's expense, accumulated depreciation and book value at year end. A row zero shows the asset at cost with nothing accumulated. The straight line table has equal middle rows and a short first and last year, because service began midyear. Units of activity keeps the year rows but drives each one from output, multiplying that year's machine hours by a per-hour rate stated above the table. Double declining balance applies twice the straight line rate to the opening book value, ignores salvage in that rate and stops in the year the book value would dip below salvage, taking only enough to land there. A summary line under each table proves total depreciation equals cost minus salvage.
How a AC116 Unit 5 example is structured
The asset facts sit in a block at the top: capitalized cost with delivery and setup added, salvage value, useful life in years and in hours, and the in-service date. Each rate is computed there once. Tables follow in order of complexity, straight line first, because its equal rows establish the total that the other two must also reach. The partial-year convention is stated in a sentence before the first table and applied identically in all three, since the comparison is fair only when every method starts on one date. After the tables, a comparison grid lists each method's expense in the first two years and its book value at the end of year two. Beneath it, a few sentences explain why the accelerated method reports lower income early and higher income late, with identical totals.
Asset facts and rates
Capitalized cost with delivery and setup added, salvage, life in years and hours, and the in-service date. The straight line, per-hour and doubled rates are computed here once.
Straight line with a short first year
Equal annual rows, bracketed by a first year covering only the months in service and a last year covering the remainder. The rows sum to the depreciable base.
Units of activity
Each year's logged hours multiplied by the per-hour rate, so expense rises and falls with use. A year of heavy output carries the most expense.
Double declining balance to the floor
Twice the straight line rate applied to opening book value, salvage ignored until the final year, when expense is cut so book value lands on salvage exactly.
Two years compared
Each method's expense and book value after two years in one grid, with a few sentences on why the accelerated pattern lowers early income without changing the total.
Where marks go in AC116 Unit 5
The final row is the fastest audit. A book value that ends above or below salvage means an error earlier in the schedule, most often double declining balance applied past the point where it should have stopped, or straight line spread over the whole cost as if nothing would be left at the end. The partial first year is the next trap: a full year of expense on an asset placed in service in the fall, or a partial year applied to straight line and forgotten for the other methods. Units of activity loses points when the estimated annual hours are used in place of the hours the year actually logged. A closing book value that fails to reappear as the next year's opening figure costs marks in every row after it.
Get a AC116 Unit 5 example written to your instructions
An asset's cost, salvage, life and in-service date from your Unit 5 problem are enough once the instructions and rubric are attached. Expect every requested method laid out year by year within 24-48h, each proved to the depreciable base and compared over its first two years. The first custom sample carries no fee.
AC116 Unit 5 questions, answered
Which partial-year convention does the sample use?
The one the problem states. Many AC116 problems specify monthly proration from the in-service date; others use a half-year convention, where every asset receives six months of expense in its first and last years regardless of purchase date. When the instructions are silent, the sample names its choice in the asset facts block and applies it to all methods identically.
Why does units of activity produce an uneven pattern?
Because expense follows the machine's use rather than the calendar. A year of heavy output carries more depreciation than a quiet one, which suits assets that wear out through operation, such as delivery trucks. AC116 problems usually supply hours or miles by year; the sample multiplies each by the per-unit rate and lets total estimated output, not the count of years, set the end point.
Do all three methods need to appear if the problem names two?
No. The sample builds only the methods the problem asks for. Units of activity appears in this example because many AC116 problems supply machine hours alongside the life in years, but when a section asks for straight line against an accelerated method only, the third table is dropped and the comparison grid shrinks to two columns.