4. Functional depreciation = (6-2)*12000*(1-33)*(P/A, 10, 3) =
Explanation: Functional depreciation is The extra cost, the extra cost every year, and the need for two more technical operators, the cost is 24,000 yuan, the cost can be tax deducted 24,000*33, the actual increased cost A=24,000-24,000*33. Then discount the extra money spent each year. The discounted value of the cost in the first year = A/(1 10) The discounted value of the second year = A/(1 10)^2 The discounted value of the third year =A/(1 10)^3
5. Statistical analysis:
Replacement cost of the equipment being evaluated/(100*1000)=180/(10*150) According to the ratio You can calculate the result.
The reset value of the equipment being evaluated = (180*100*1000)/(10*150)
6. Question 7 and Question 4 are the same question,
Excess operating costs = 40*75* (P/A, 8, 5)