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A. straight-line method

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b. double declining balance method

c. sum-of-the-years’ digits method

d. units of production method

4. The Coral Reef Adventure Resort plans to transport guests to its underwater facility in a submarine. The sub cost $250,000, has a salvage value of $10,000, and has an estimated useful life of 48,000 hours, or 6 years’ use. During the first year of the sub’s operation, it was used for 8,000 hours. Using the straight-line method of depreciation, calculate the sub’s depreciation for the first year.

a. $50,000

b. $40,000

c. $36,000

d. $80,000

5. The Coral Reef Adventure Resort plans to transport guests to its underwater facility in a submarine. The sub cost $250,000, has a salvage value of $10,000, and has an estimated useful life of 48,000 hours, or 6 years’ use. During the first year of the sub’s operation, it was used for 8,000 hours. Using the units of production method of depreciation, calculate the sub’s depreciation for the first year.

a. $41,667

b. $40,000

c. $38,000

d. $35,000

6. The Coral Reef Adventure Resort plans to transport guests to its underwater facility in a submarine. The sub cost $250,000, has a salvage value of $10,000, and has an estimated useful life of 48,000 hours, or 6 years’ use. During the first year of the sub’s operation, it was used for 8,000 hours. Using the sum-of-the-years’ digits method of depreciation, calculate the sub’s depreciation for the first year.

a. $68,571

b. $71,870

c. $63,140

d. $68,061

7. The Lagoon Adventure Resort plans to transport guests to its underwater facility in a submarine. The sub cost $250,000, has a salvage value of $10,000, and has an estimated useful life of 40,000 hours, or 5 years’ use. During the first year of the sub’s operation, it was used for 8,000 hours. Using the double declining balance method of depreciation, calculate the sub’s depreciation for the first year.

a. $48,000

b. $92,000

c. $94,000

d. $100,000

8. If a batch of linens is expected to have a useful life of less than one year, it should be recorded as a(n) _______.

A. current asset

b. depreciable expense

c. intangible asset

d. long-term asset

9. A hotel trades an old van, which originally cost $20,000 and has a net book value of $4,000, for a new van. The new van has a market value of $28,000, and to purchase it, the hotel pays $22,000 in cash as well as turning in the old van. The new van is recorded on the books as having a value of:

a. $28,000.

b. $26,000.

c. $24,000.

d. $22,000.

10. Tina has purchased the right to do business as a hotelier with her building, land, and equipment for the coming year. The party that granted her this right also let her use its brand name. Tina has purchased:

a. goodwill.

b. a copyright.

c. a patent.

D. a franchise.

Chapter 12 Current Liabilities and Payroll

1. Jae is a hotel accountant who is aware of the existence of a certain liability but unsure of its amount. This liability would be classified as a(n):


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