Mather Company Purchased Equipment on January 1, 2010 at a Total

question 247

Multiple Choice

Mather Company purchased equipment on January 1, 2010 at a total invoice cost of $224,000; additional costs of $4,000 for freight and $20,000 for installation were incurred. The equipment has an estimated salvage value of $8,000 and an estimated useful life of five years. The amount of accumulated depreciation at December 31, 2011 if the straight-line method of depreciation is used is:

• A) $86,400.
• B) $88,000.
• C) $96,000.
• D) $99,200.

Identify alternatives to court action and the significance of "without prejudice" statements in litigation.

Acknowledge the role of judicial review in the appeal process and the principles underlying administrative tribunal decisions.

Comprehend the principles of natural justice and procedural fairness in administrative and judicial contexts.

Recognize the circumstances under which public access to courtrooms may be restricted.

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