On September 30,2024, Bricker Enterprises purchased a machine for $201,000. The estimated service life is...

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Accounting

On September 30,2024, Bricker Enterprises purchased a machine for $201,000. The estimated service life is 10 years with a $18,000 residual value. The company records partial-year depreciation based on the number of months in service.
Depreciation (to the nearest dollar) for 2025, using sum-of-the-years'-digits method, would be:
Note: Do not round intermediate calculations.
Multiple Choice
$35,633.
$32,441.
Correct
$30,232.
$48,600.
Explanation
($201,000 $18,000)\times 10-: 55\times 9-: 12+($201,000 $18,000)\times 9-: 55\times 3-: 12= $32,441
Will someone please explain this explanation and teach me why it is that for 2024 it is 9/12 months, and not 3/13 months since there's only 3 months after september left in the year 2024, and then for 2025 the solution does 3/12 months but shouldn't it then do 9/12 since there is 9 months of 2025 til september 2025? I'm confused why this is. All the other questions I've done til this point I've done like this. Please teach me do not use chat gpt or anything. Thanks.

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