Figure 9 1 Classification of types of depreciation

Table 9. 1 Asset Depreciation: Some Selected Asset Guideline Classes Contemporary Engineering Economics, 6

Table 9. 2 An Excel Worksheet for Straight-Line Depreciation Method Contemporary Engineering Economics, 6

Figure 9. 2 Double-declining-balance method (Example 9. 4). Contemporary Engineering Economics, 6 e, GE

Figure 9. 3 Adjustments to the declining-balance method: (a) Switch from declining balance to

Table 9. 3 An Excel Worksheet for Declining Balance Depreciation When (BN > S)

Table 9. 4 An Excel Worksheet to Calculate the Depreciation Amounts When (BN <

Table 9. 5 MACRS Property Classifications Contemporary Engineering Economics, 6 e, GE Chan S.

Table 9. 6 MACRS Depreciation Schedules for Personal Properties with Half-Year Convention, Declining-Balance Method

Table 9. 6 (continued) MACRS Depreciation Schedules for Personal Properties with Half-Year Convention, Declining-Balance

Table 9. 7 Computational Process of Determining MACRS Percentages Contemporary Engineering Economics, 6 e,

Figure 9. 4 MACRS with a five-year recovery period (Example 9. 8). Contemporary Engineering

Table 9. 8 An Excel Worksheet to Calculate the Depreciation Amounts by MACRS Contemporary

Table 9. 9 MACRS Percentages for Real Property Contemporary Engineering Economics, 6 e, GE

Table 9. 10 An Excel Worksheet to Generate a Depreciation Schedule for a Real

Table 9. 11 Percentage Depletion Allowances for Mineral Properties Contemporary Engineering Economics, 6 e,

Figure 9. 5 Calculating the allowable depletion deduction for federal tax purposes. Contemporary Engineering

Figure 9. 6 9. 12. Revision of depreciation amount as additions or improvements are

Table 9. 12 Corporate Tax Schedule for 2015 Contemporary Engineering Economics, 6 e, GE

Table 9. 13 Income Tax Calculation Contemporary Engineering Economics, 6 e, GE Chan S.

Figure 9. 7 Disposal of a MACRS property and its effect on depreciation allowances

Figure 9. 8 cost basis. Capital gains and ordinary gains (or depreciation recapture) when

Figure 9. 9 Calculations of gains or losses on MACRS property (Example 9. 15).

Figure 9. 10 Illustration of incremental tax rate. Contemporary Engineering Economics, 6 e, GE

Table 9. 14 Timing of Cash Flows and Income Recognition Contemporary Engineering Economics, 6

Figure 9. 11 Cash flows versus depreciation expenses for an asset with a cost

Table 9. 15 Estimating Net Cash Flow from Operations Contemporary Engineering Economics, 6 e,

Figure 9. 12 Net income versus net cash flow (Example 9. 18). Cash flow

Table 9. 16 Summary of Book versus Tax Depreciation Contemporary Engineering Economics, 6 e,

Table P 9. 28 Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright

Table P 9. 33 Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright

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Figure 9. 3 Adjustments to the declining-balance method: (a) Switch from declining balance to straight line after n’; (b) no further depreciation allowances are available after n” (Examples 9. 5 and 9. 6). Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Table 9. 6 MACRS Depreciation Schedules for Personal Properties with Half-Year Convention, Declining-Balance Method Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Table 9. 6 (continued) MACRS Depreciation Schedules for Personal Properties with Half-Year Convention, Declining-Balance Method Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Table 9. 10 An Excel Worksheet to Generate a Depreciation Schedule for a Real Property Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Figure 9. 5 Calculating the allowable depletion deduction for federal tax purposes. Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Figure 9. 6 9. 12. Revision of depreciation amount as additions or improvements are made as described in Example Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Figure 9. 7 Disposal of a MACRS property and its effect on depreciation allowances (Example 9. 14). Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Figure 9. 8 cost basis. Capital gains and ordinary gains (or depreciation recapture) when the salvage value exceeds the Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Figure 9. 11 Cash flows versus depreciation expenses for an asset with a cost basis of $290, 000, which was placed in service in year 0. Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved

Figure 9. 12 Net income versus net cash flow (Example 9. 18). Cash flow versus depreciation expenses for an asset with a cost basis of $28, 000, which was placed in service in year 0. Contemporary Engineering Economics, 6 e, GE Chan S. Park Copyright © 2016, Pearson Education, Ltd. All Rights Reserved