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In order to have suf cient documentation for an asset s depreciation, a schedule should be prepared showing the asset s cost, depreciation ex pense, accumulated depreciation, and most important of all, its book val ue. Book value is the balance of an asset s cost less its accumulated de preciation to date. Book value should not be confused with market value. The book value is the difference between cost and accumulated depreciation. Market value is what the asset can actually be sold for on a given date. As an asset is used, accumulated depreciation increases and book value decreases. In the nal year of the assets useful life, book value is the same as scrap value. At this point, the asset is said to be fully depre ciated. If an asset is held for more than half a month, that month is counted. If it is held for less than 15 days in a month, that month is not counted. An asset bought on or before the 15th of the month is considered to be in use and therefore can be depreciated for the entire month. If it is bought on or after the 16th, it cannot be depreciated for that month and depreci ation will begin in the next month. Units of Production (UOP) Units of production depreciation is based on an asset s usage. This can be expressed in: 1. Units produced 2. Hours consumed 3. Mileage driven This method is used when an asset s usage varies from year to year. Units Produced. Under the rst variation of the UOP method, a xed amount of depreciation is allocated to each unit of output produced by the

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Fig. 2-36

The output waveform is sketched in Fig. 2-36.

It is often useful to consider the limit of a function f (x) as x approaches a given number either from the right or from the left. EXAMPLES

Inspection of the circuit shows that I2 can have no component due to the 10-V battery because of the one-way conduction property of D2 . Therefore, D1 is o for V1 < 0; then vD2 10 V and V2 0. Now D1 is on if V1 ! 0; however, D2 is o for V2 < 10. The onset of conduction for D2 occurs when Vab 10 V with I2 0, or when, by voltage division, Vab V2 10 R2 V R1 R2 1 (1)

Hence,

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Its graph is given in Fig. 9-l(a). As x approaches 0 from the left, f (x) approaches 1. As x approaches 0 from the right, f (x) approaches 2. We will denote these facts as follows:

V1

machine. The per-unit depreciation expense is multiplied by the number of units produced in each accounting period. This depreciation method accurately re ects the depreciation expense for the asset because it is based on the number of units produced in each period. Depreciation per unit is computed in two steps: Cost of asset scrap value 1. = Depreciation per unit Total estimated units of output 2. Units produced unit depreciation = Annual depreciation expense For example, if the cost of a machine is $17,000, its scrap value is $2,000 and its total estimated units produced during its lifetime is 300,000, then the depreciation is calculated as follows (assuming the fol lowing facts): First year production Second year production 25,000 units 30,000 units $17,000 $2,000 300,000 Year 1: Year 2: 25,000 units $.05 = $1,250 30,000 units $.05 = $1,500 = $.05 depreciation per unit

R3 59

x 0

Fig. 2-37

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Thus, if V1 ! 15 V, D2 is on and V2 10 V. But, for 0 V1 < 15 V, D2 is o , I2 0, and V2 is given as a function of V1 by (1). Figure 2-38 shows the composite result.

lim f (x) = 1

_ 20

_ 10

Hours Used. In the second variation of UOP, a xed amount of depreci ation is allocated, based on the number of hours the machine is used. For example, the depreciation for the following machines in the rst year using the straight-line method and the UOP hours of usage method is: Machine A $22,000 $ 2,000 5 years (18,000 hours) Machine B $22,000 $ 2,000 5 years (18,000 hours)

Fig. 2-38

lim f (x) = 2

Suppose diode D2 is reversed in the circuit of Fig. 2-37. Sketch the resulting transfer characteristic for 20 V1 20 V.

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