Q7SE

Question

Discarding of a fully depreciated asset On June 15, 2017, Family Furniture discarded equipment that cost \(27,000, a residual value of \)0, and was fully depreciated. Journalize the disposal of the equipment.

Step-by-Step Solution

Verified
Answer

Accumulated Depreciation is not a process of valuation. Businesses do not record depreciation based on changes in the asset’s market value.

1Step 1: Meaning of Disposal on Equipment

The term disposal on equipment refers to the process of eliminating the value of the equipment from the company's books of account. This helps the company reduce the value of the asset according to its age and use in the business.

2Step 2: Journalize the disposal of the equipment

Date

Account & Explanation

Debit ($)

Credit ($)

 

Accumulated depreciation-Equipment

$27,000

 

 

      Equipment  

 

$27,000