Procedure: 403.A-Calculating Rates for Revenue Producing Activities (RPA)
Appendix 1 Schedule VIII
Depreciation Schedule
|
|
|
|
Estimated |
Amount |
|
Accumulated |
Accumulated |
Autoclave |
7/2/97 |
10 yrs. |
10,000.00 |
1,000.00 |
9,000.00 |
900.00 |
900.00 |
1,800.00 |
Controller |
3/3/98 |
8 yrs. |
73,000.00 |
9,000.00 |
64,000.00 |
8,000.00 |
8,000.00 |
16,000.00 |
Microscope |
12/30/98 |
20 yrs. |
25,000.00 |
2,500.00 |
22,500.00 |
1,125.00 |
0.00 |
1,125.00 |
Server |
5/15/99 |
5 yrs. |
9,000.00 |
500.00 |
8,500.00 |
1,700.00 |
0.00 |
0.00 |
Totals |
117,000.00 |
13,000.00 |
104,000.00 |
8,900.00 |
18,925.00 |
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Notes to Schedule VIII
Yearly totals change as items are purchased or become fully depreciated. If an item is disposed of before being fully depreciated, deduct the amounts from the depreciation schedule for the portion of the year after disposal date and any following years.
Fund 128 chargebacks may include in their surplus balance an amount equal to the total amount of accumulated depreciation. When an item is disposed of, all accumulated depreciation relative to that item is deducted from the accumulated depreciation total. This affects the amount of cash balance allowed to build.
Procedure: 403.A-Calculating Rates for Revenue Producing Activities (RPA)