題組內容

二、計算題： 
1.BBB Company purchases an oil tanker depot by cash on January l, 2015, at a cost of $300,000. BBB expects to operate the depot for 10 years, at which time it is legally required to dismantle the depot and remove the underground storage tanks. It is estimated that it will cost $35,000 to dismantle the depot and remove the tanks at the end of the depot's useful life. BBB’s market rate of interest is 6%. Instructions

(b) Prepare any journal entries required for the depot and the environmental liability on December 31, 2015. BBB uses straight-line depreciation； the estimated residual value for the depot is zero.