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(200 94 . 360

my)

6.15 Using equations in two unknowns to find arcs In each part of Fig. 6-42, find x and y using equations in two unknowns.

Fig. 6-42

(a) By Principle 10, 70 By Principle 11, 25

my) my)

By Principle 13,

CHAPTER 15: Property, Plant, and Equipment: Depreciation Straight Line Depreciation = $4,000 annual depreciation expense* *($22,000 $2,000) / 5 years = $4,000 UOP hours of usage = $1.11 annual depreciation expense* *($22,000 $2,000) / 18,000 hours = $1.11

360 , (m x my)

my) 62



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6.16 Measuring angles and arcs in general Find x and y in each part of Fig. 6-43.

Fig. 6-43

Declaring attributes is much like declaring elements. For attribute declarations, you use the attribute element. Suppose that you want to add a genre attribute to the song element. The DTD syntax would be as follows: <!ELEMENT song (title, artist, fileSize)> <!ATTLIST song genre CDATA #REQUIRED> Now take a look at the XML Schema equivalent: <schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:song="http://www.lanw.com/namespaces/song" targetNamespace="http://www.lanw.com/namespaces/ song"> <element name="song"> <complexType> <sequence> <element ref="song:title"/> <element ref="song:artist"/> <element ref="song:fileSize"/> </sequence> <attribute name="genre" type="string" use="required"/> </complexType> </element> <element name="title" type="string"/> <element name="artist" type="string"/>

or mPQ mQR 60 . mPQ)

100 . Also, by Principle 9, 70 120 .

1 2 (260





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Machine A=3,000 hours $1.11 = $3,330 1st year depreciation expense Machine B=1,000 hours $1.11 = $1,110 1st year depreciation expense The difference between the rst-year depreciation using the straightline method and that using the UOP method is considerable. Under the UOP method, machine B s limited use results in its having one-third the depreciation expense of machine A. Under the straight-line method, both machines carry the same depreciation expense, regardless of use. In this case, UOP is the more logical choice for reporting depreciation because it more accurately matches expense against periodic income. Mileage Driven. Under the third variation of UOP depreciation, instead of using time to calculate depreciation, the number of miles driven are the units. The depreciation expense per mile will remain constant over the life of the truck, and will be multiplied by the actual miles the truck is driven in each accounting period. For example, a truck costing $24,000 with a salvage value of $4,000 has an estimated useful life of 80,000 miles. If, in the rst year, it is driv en 18,000 miles, depreciation is calculated as follows: $24,000 (cost) $4,000 (salvage value)

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(b) By Principle 1, mAB 80 . Also, by Principle 8, mBC mAB mBC 110 . By Principle 9, x By Principle 12, y

55 . mPA)

(195 85 )

Given:

To Prove:

18,000 (miles driven) $.25 = $4,500 1st year depreciation expense Depreciation Expense, Truck 4,500

PROOF:

Reasons Given Reflexive property If s are added to s, the sums are . In a circle, inscribed angles having equal intercepted arcs are >. 5. In a triangle, sides opposite > angles are equal in length.

6.18 Proving an angle measurement problem stated in words Prove that parallel chords drawn at the ends of a diameter are equal in length.

To Prove: Plan:

PROOF:

targetNamespace=" http://www.lanw.com/namespaces/song"> <element name="song"> <complexType> <sequence> <element ref="song:title"/> <element ref="song:artist"/> <element ref="song:fileSize"/> </sequence> <attribute name="genre" type="string" use="default" value="unknown"/> <attribute name="href" type="uriReference" use="required"/> </complexType> </element> <element name="title" type="string"/> <element name="artist" type="string"/> <element name="fileSize" type="string"/> </schema> Our new addition is a required attribute named href and can accept a uriReference datatype. The uriReference and string datatypes are the only two datatypes that we discuss; however, there are several to choose from, and you can create your own. All of this is covered in the following section.

Reasons Given A diameter cuts a circle into two equal semicircles. Given Parallel lines intercept > arcs on a circle. If equals are subtracted from equals, the differences are equal. Definition of > arcs. 6. In a circle, equal arcs have chords which are equal in length.

6.1. Provide the proofs requested in Fig. 6-44. (a) Given: AB DE AC DF To Prove: jB > jE (b) Given: Circle O, AB BC Diameter BD To Prove: BD bisects jAOC. (c) Given: (6.3) Circle O AB CD To Prove: jAOC > jBOD

Accumulated Depreciation, Truck 4,500

(b) Fig. 6-44

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