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Fortunately, you don t (usually) need to create a DTD from scratch. Many DTDs exist for XML authors and creators to refer to and access, and they are speci c to the needs and practices of a particular purpose. Many DTD repositories and references can be found on the Web. If you need to create a specialized DTD or simply want to explore the process, it is critical that you understand and properly de ne the entire scope and requirements of the document. You must note every nuance and either include or reject each. Because the language used is very simple, it is quite easy to master the actual DTD syntax; additionally, it is very useful to examine some common ones. DTDs consist of two key components: the element and the attribute. These two ingredients are essential to describing content and should be grasped fully. In a DTD, XML elements are declared with an element declaration. The syntax is <!ELEMENT element-name category> or <!ELEMENT element-name (element-content)>. The usual structure of a DTD begins with a de nition of the root element, and then de nitions are narrowed down to the text level. Each required element is de ned exactly and completely using a standard format. Here is a sample DTD for our example letter document: <!ELEMENT <!ELEMENT <!ELEMENT <!ELEMENT <!ELEMENT letter (greeting, signature)> greeting (#PCDATA)> signature (message, name)> message (#PCDATA)> name (#PCDATA)>



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If two segments are divided proportionately, (1) the corresponding new segments are in proportion, and (2) the two original segments and either pair of corresponding new segments are in proportion.

Solved Problem 15.1 Hacol Company acquired an asset on January 1, 2003, at a cost of $38,000, with an estimated useful life of 8 years and a salvage value of $2,000. What is the annual depreciation based on: (a) the straight-line depreciation method (b) the double-declining-balance method (c) the sum-of-the-years -digits method Solution: (a) Cost Scrap Value Depreciable Cost $38,000 2,000 $36,000

a c Thus if AB and AC in Fig. 7-1 are divided proportionately by DE, we may write a proportion such as using b d c a the four segments; or we may write a proportion such as using the two original segments and two of their AB AC new segments.

Fig. 7-1





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a c A proportion such as can be arranged in eight ways. To obtain the eight variations, we let each term b d of the proportion represent one of the new segments of Fig. 7-1. Two of the possible proportions are then obtained from each direction, as follows:

PRINCIPLE 1:

If a line is parallel to one side of a triangle, then it divides the other two sides proportionately.

Fig. 7-2

PRINCIPLE 2:

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Year 1: $36,000 / 8 years = $4,500 depreciation Year 2: $36,000 / 8 years = $4,500 depreciation (b) 2 times (100% / 8 years) = 25% per year Year 1: $38,000 times 25% = $9,500 depreciation Year 2: ($38,000 $9,500) times 25% = $7,125 depreciation (c) Sum of the years digits = 36 (8+7+6+5+4+3+2+1) Year 1: (8 / 36) times $36,000 = $8,000 depreciation Year 2: (7 / 36) times $36,000 = $7,000 depreciation Solved Problem 15.2 A truck was purchased on January 1, 2000, for $8,500, with an estimated scrap value of $500. It will be depreciated over 8 years using the straight-line method. Show how the Truck account and the related Accumulated Depreciation account would appear on the bal ance sheet on (a) December 31, 2000; (b) December 31, 2001. Solution: (a) Truck Less: Accumulated Depreciation $8,500 1,000 $7,500

If a line divides two sides of a triangle proportionately, it is parallel to the third side. (Principles 1 and 2 are converses.)

PRINCIPLE 3:

4 4 4

PRINCIPLE 4:

A bisector of an angle of a triangle divides the opposite side into segments which are proportional to the adjacent sides.

Fig. 7-3

(b) Truck Less: Accumulated Depreciation $8,500 2,000 $6,500

Fig. 7-4

Each element is named and takes the form <!ELEMENT name content>. If an element has attributes, they too need to be declared. Attributes often take the form <!ATTLIST element-name name CDATA #IMPLIED>. See 2 for a complete discussion.

7.13 Applying principle 1 Find x in each part of Fig. 7-5.

Fig. 7-5

7 and DE i BC; hence,

7.14 Applying principle 3 Find x in each part of Fig. 7-6.

Fig. 7-6

4 4 4

Solved Problem 15.3 A machine was purchased for $28,000 and had an estimated scrap value of $4,000. What would the year-end entry be if the units-of-production method was used, and it had an estimated life of 32,000 hours In the rst year of operation, it used 7,200 hours. Solution: Depreciation Expense, Machine Accumulated Depreciation, Machine 5,400 5,400

(b) AB iCD iE F; hence,

7.15 Applying principle 4 Find x in each part of Fig. 7-7.

Fig. 7-7

(a) BD bisects /B; hence, x 18 and x 12. 10 15 3x 1 10 30 . Thus, 21x (b) BD bisects /B; hence, 2x 21 7

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