Let's analyze the given information step-by-step to solve the questions.
### Question 20: The depreciable value of computers
To find the depreciable value of the computers, we start with the total initial expenses related to acquiring the computers, which include both the accusation cost and the installation cost. Then we subtract the residual value, which is the estimated value of the computers at the end of their useful life.
Here's the breakdown:
1. Accusation cost: Le 80,000
2. Installation cost: Le 20,000
3. Residual value: Le 4,000
The formula to calculate the depreciable value is:
[tex]\[ \text{Depreciable Value} = \text{Accusation Cost} + \text{Installation Cost} - \text{Residual Value} \][/tex]
Substituting the given values:
[tex]\[ \text{Depreciable Value} = 80,000 + 20,000 - 4,000 = 96,000 \][/tex]
Thus, the depreciable value of the computers is Le 96,000.
The correct answer is:
b. Le 96,000
### Question 21: The total cost of the computers
The total cost of the computers includes both the accusation cost and the installation cost. It does not consider the residual value because that will be accounted for at the end of the useful life.
Here's the breakdown:
1. Accusation cost: Le 80,000
2. Installation cost: Le 20,000
The formula for the total cost is:
[tex]\[ \text{Total Cost} = \text{Accusation Cost} + \text{Installation Cost} \][/tex]
Substituting the given values:
[tex]\[ \text{Total Cost} = 80,000 + 20,000 = 100,000 \][/tex]
Thus, the total cost of the computers is Le 100,000.
The correct answer is:
c. Le 100,000
