Accounting Walk Thru - Asset Purchase

Can someone help with this accounting walk thru? Cannot seem to balance for Year 1 and unsure how to proceed for Year 2.

Imagine you purchased a machine using $50 cash and $50 debt that generates $20 of revenue per year. Assuming a 5 year useful life, straight-line depreciation with no salvage value 30% tax rate, 10% interest rate and bullet amortization, how will this affect the financial statements at the end of years 1, 2 and 5?"

Year 1 I/S +20 (-200.7) + (-500.1*0.7) [D&A + Interest Exp] NI: +2.5

CFS NI: +2.5 D&A: +20

CF Ops: +22.5 CF Investing: -100 CF Financing: +50 NCF: -27.5

BS Cash: -27.5 PP&E: -20 (D&A at the end of Year 1) Assets: -47.5

Liabilities: +50 Equity: +2.5 L + E: 52.5

WHAT IS WRONG HERE? ALSO, can someone just do a walk thru for Year 2 please? THANKS!

7 Comments
 

I didn't post this question, someone else must have. But I see your point now, PP&E should be 80 [$100 (original purchase price) - $20 [end of year 1 depreciation] = $80), then it balances (+52.5 on both sides) Thanks.

Can you help with BS for year 2?

IS: NI: +2.5 (same as above)

CFS NI: +2.5 D&A: +20

NCF: +22.5

BS Cash: +22.5 PP&E: 60

SE: +2.5 ????

 

Got it, thanks. So in that case, why do we indicate 80 for PPE at the end of Y1 and not simply -20 (ie the decrease in PPE) like we do for at the end of Y2? Thanks a ton.

 

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