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A concern has a total income of $1 million/year, and all expenses except depreciation amount to $600,000/year. At the start, of the first year of the concern's operation, a composite account of all depreciable items shows a value of $850,000, and the overall service life is estimated to be 20 years. The total salvage value at the end of the service life is estimated to be $50,000. Thirty percent of all profits before taxes must be paid out as income taxes. What would be the reduction in income-tax charges for the first year of operation if the sum-of-the-years-digits method were used for depreciation accounting instead of the straight-line method?
The process produces a net amount of work equal to 4,500 J/mol and it exchanges an unknown amount of heat with the surroundings. Determine the amount of heat exchanged with the surroundings. Is this heat absorbed or rejected by the system?
Derive an expression for the optimum economic thickness
Calculate the work done in the isothermal reversible expansion of one mole of CH4 (g) from 1.00 dm3 to 10.00 dm3 at 300 K. Treat methane as a van der Waals gas. The van der Waals gas constants for methane are: a=2.3026 dm6⋅bar⋅mol-2 and b=0.043067 dm..
Consider an inventor who claims to have invented a device which, upon activation, becomes colder when a liquid solution crystallizes spontaneously at constant pressure. Considering the laws of thermodynamics, should a government patent office deny hi..
Acetone is to be extracted from a solution in water, using 1,1,2-trichloroethane. The feed concentration is 45.0% w/w acetone. Determine the number of stages required to reduce the concentration of acetone to below 10%, using 32 kg of extraction-s..
Assume that an ordinary mercury-in-glass thermometer follows first order dynamics with atime constant of 10s. It is at a steady state temperature of 0°C. At time t = 0, the ther mometeris suddenly immersed in a constant temperature bath at 100°C.
Figure shows a simple heat-exchange system. A feed stream is heated by heat exchange in a plate exchanger and then further heated in a steam heater before entering a fixed-bed reactor. The product from the reactor is cooled in the plate exchanger ..
A horizontal steel pipe having inner and outer diameter as 150 and 180 mm respectively is lagged with 50 mm thickness of 85% magnesia insulation inside ,which has flue gas flowing at 260oc
Calculating the Maximum Volume of Fermentor that can be used without Additional Cooling, The heat generated by fermentor is 60 kcal/hr L. The cooling capacity of jacket is 10,000 kcal/hr m^2. For a cylindrical fermentor with H/D of 3, the jacket a..
A liquid containing 60 mol% toluene and 40 mol% benzene is continuously distilled in a single-equilibrium-stage unit at atmospheric pressure. What percent of benzene in the feed leaves in the vapor if 90% of the toluene entering in the feed leaves..
Natural gas composed of 60. mol% methane, 30. mol% ethane, and 10. mol% propane at 25 °C and 500. psia is fed at a rate of 50. m3/hr into a boiler. In the boiler it is blended with enough air to provide 20% excess oxygen and combusted.
a distillation column fig. 1 separates 4500 kghr of a 40 benzene 60 chlorobenzene liquid mixture at 20oc. the liquid
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