UC知道快来帮帮我吧，英文版的财务会计题，十分感谢。我会补上悬赏分数的~！！！！
来源：百度知道 编辑：UC知道 时间：2024/05/30 23:09:31
Higher Company had the following disposals of production equipment during 2006:
Equipment ID Number 301 415 573
Purchase Date 2/28/98 7/03/05 6/15/04
Original Cost $70,300 96,000 94,000
Date Of Disposal 10/03/02 7/19/02 3/21/02
Disposal Proceeds $14,3000 63,000 38,000
Useful Life 10 5 6
Depreciation Method: Straight-line 150% declining-balance Sum-of-the-years’-digits
Higher’s policy is to charge a full year’s depreciation in the year of purchase if an asset is purchased before July 1. For assets purchased after July 1, only one-half year’s depreciation in charged. During the year of disposal, one-half year’s depreciation is charged if the asset is sold after June 30. No depreciation is charged during the year of disposal if the asset is sold before July 1. In all three cases above, estimated residual value at the time of acquisition w
Equipment ID Number 301 415 573
Purchase Date 2/28/98 7/03/05 6/15/04
Original Cost $70,300 96,000 94,000
Date Of Disposal 10/03/02 7/19/02 3/21/02
Disposal Proceeds $14,3000 63,000 38,000
Useful Life 10 5 6
Depreciation Method: Straight-line 150% declining-balance Sum-of-the-years’-digits
Higher’s policy is to charge a full year’s depreciation in the year of purchase if an asset is purchased before July 1. For assets purchased after July 1, only one-half year’s depreciation in charged. During the year of disposal, one-half year’s depreciation is charged if the asset is sold after June 30. No depreciation is charged during the year of disposal if the asset is sold before July 1. In all three cases above, estimated residual value at the time of acquisition w
高级公司要有在2006年对产品设备有以下的处理：
产品编号：301 415 573
购买日期：2/28/98 7/03/05 6/15/04
初始费用 $70,300 96,000 94,000
处置日期：10/03/02 7/19/02 3/21/02
处置费用：$14,3000 63,000 38,000
使用年限：10 5 6
计提减值方法：直线法 1.5倍 余额递减法 年数总和法
如果资产是在7月1日前购得的，那政策要求计提购买当年的全年减值准备。如果资产是在7月1日后购得的，只需计提半年的减值。在处置当年，如果该项资产是6月30日后卖掉的，那需要计提半年的减值。如果该项资产是在7月1日前卖掉的，那无需在处置当年计提减值。在以上三种情形中，预计资产在取得时的净残值为0.
要求：
记录以上处置资产的分录。