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Question - Pranjli owns a local grocery store, 'Rose Apothecary', and as of 1 July of the current tax year, her depreciation schedule is set out below. All of the opening assets were acquired after 9 May 2006. All amounts exclude GST. Pranjli is not an SBE. Pranjli uses the diminishing value method for depreciation. There are no instant assets write-offs available.
Depreciating Asset Opening Adjustable Value At 1 July $
Counters 78,645
Insulation panels for freezer and refrigerators 125,682
Trolleys for customers 88,340
Total 292,667
Required - Calculate the depreciation deduction under Div 40 and the closing adjustable value of each asset.
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