Purchase of equipment in the month not to mention the next month, the disposal of equipment in the month without stopping the next month.
Remember these two sentences, this type of topic you will do.
1, according to the title of the description, assuming that "March depreciation amount should be provided" including "March to reduce the depreciation of equipment should be provided", then April should be provided for the production of equipment type of depreciation for 50,000 +6,000-7,000 = 49,000
2, March delivery of the office building, April began depreciation: (8000000-2600000)/30/12=21500Borrow: production costs / manufacturing costs, etc. 49000
Management costs 21500
credit: accumulated depreciation 70500