On 1 Octber 2005 Dearing acquire a machine under the follow terms: Hours $ ------- ------- Manufacture's base price 1050000 Purchase discount(applying to base price only) 20% Early settlement discount taken(on the payable amount of the base cost only) 5% Freight charges 30000 Electrical installation cost 28000 Staff training in use of machine 40000 Pre-production testing 22000 Purchase of three-year maintenance contract 60000 Estimated residual value 20000 Estimated life in machines hours 6000 Hours used-year ended 30 September 2006 1200 -year ended 30 September 2007 1800 -year ended 30 September 2008 850 On 1 October 2007, Dearing decided to upgrade the machine by adding new components at a cost of 200000. This upgrade let to a reducton in the production time per unit of the goods bein manufctured using the macine. The upgrade also increased the estimated remaining life of the machine at 1 October 2007 to machine hours and its estimate residual vlue was revised to 40000. What is the depreciaton expense in 2007? (A)180000 (B)270000 (C)119000 (D)250000 答：C 我的作法： 機器成本=1050000*0.8*0.95+30000+28000+22000=878000 折舊： 2005/10/1~2006/9/30=(878000-20000)*1200/6000=171600 2006/10/1~2007/9/30=(878000-20000)*1800/6000=257400 2007/10/1之BV=878000-171600-257400+200000=649000 2007/10/1~2008/9/30=(649000-40000)*850/4500=115033 2007之折舊=257400*9/12+115033*3/12=221808 請問版上的高手，我錯在哪裡？ 算好久數字都不對= = --

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