What is the depletion rate

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Question - In 2015, Cinnabar Island Corporation acquired a silver mine in eastern Visayas. Because the mine is located deep in the Visayas frontier, Cinnabar Island was able to acquire the mine for the low price of P50,000. In 2016, Cinnabar Island constructed a road to the silver mine costing P5,000,000. Improvements to the mine made in 2016 cost P750,000. Because of the improvements to the mine and to the surrounding land, it is estimated that the mine can be sold for P600,000 when mining activities are complete.

During 2017, five buildings were constructed near the mine site to house the mine workers and their families. The total cost of the five buildings was P1,500,000. Estimated residual value is P250,000. In 2015, geologists estimated 4 million tons of silver ore could be removed from the mine for refining. During 2018, the first year of operations, only 5,000 tons of silver ore were removed from the mine. However, in 2019, workers mined 1 million tons of silver. During that same year, geologists discovered that the mine contained 3 million tons of silver ore in addition to the original 4 million tons. Improvements of P275,000 were made to the mine early in 2019 to facilitate the removal of the additional silver. Early in 2019, an additional building was constructed at a cost of P225,000 to house the additional workers needed to excavate the added silver. This building is not expected to have any residual value.

In 2020, 2.5 million tons of silver were mined and costs of P1,100,000 were incurred at the beginning of the year for improvements to the mine.

Note: Round off per unit information to the nearest centavo. Round off amounts to the nearest peso.

Based on the information above, answer the following:

-What is the depletion rate for 2018?

-What is the depreciation rate for 2018?

-What is the depletion rate for 2019?

-What is the depreciation rate for 2019?

-What is the depletion rate for 2020?

-What is the depreciation rate for 2020?

-What is the carrying amount of the mine property as at December 31, 2020?

-What is the carrying amount of the mine property as at December 31, 2020?

Reference no: EM133047561

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