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##### [solution] » Pita Pan's auditor, Indiana Bones, dug up some new information

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Pita Pan's auditor, Indiana Bones, dug up some new information**More:**

**Pita Pan?s auditor, Indiana Bones, dug up some new information pertaining to some of **

**Pita Pan?s assets. **

**a. At the end of 2014, Indiana Bones re-estimated the toaster?s useful life to be 80,000 **

**toasts. Calculate Pita Pan?s 2014 amortization expense assuming that they toasted 10,000 **

**pitas during the year. A reminder that the residual value of the toaster is $ 10,000. **

**($ left to depreciate / units left to depreciate) x actual production for the year **

**50,000 - 10,000 - 2,000 = 38,000 **

**80,000 - 5,000 = 75,000 **

**38,000 / 75,000 = 0.5066666 **

**0.506666 x 10,000 = 5,067 **

**b. On July 1, 2014, the cook fell into the deep fryer and significantly dented its stainless **

**steel exterior. Indiana Bones believes that the damage is worth $ 500. Prepare the J/E. **

**DR. Unrealized loss 500 **

**CR. Accumulated amortization 500 **

**c. On December 31, 2014, Pita Pan decides to sell off its building to Wok This Way for **

**$1,200,000 and reloc**

A common thermal energy generation process involves the conversion from electrical

A common thermal energy generation process involves the conversion from electrical

to thermal energy in a current-carrying medium (Ohmic, or resistance, or Joule heating).

The rate at which energy is generated by passing a current I through a medium of electrical

resistance Re is

(3.42)

If this power generation (W) occurs uniformly throughout the medium of volume V, the

volumetric generation rate (W/m3

) is then

(3.43)

Energy generation may also occur as a result of the deceleration and absorption of neutrons in

the fuel element of a nuclear reactor or exothermic chemical reactions occurring within a

medium. Endothermic reactions would, of course, have the inverse effect (a thermal energy

sink) of converting thermal energy to chemical bonding energy. Finally, a conversion from

electromagnetic to thermal energy may occur due to the absorption of radiation within the

medium. The process occurs, for example, when gamma rays are absorbed in external nuclear

reactor components (cladding, thermal shields, pressure vessels, etc.) or when visible radiation is absorbed in a semitransparent medium. Remember not to confuse energy generation

with energy storage (Section 1.3.1).

3.5.1 The Plane Wall

Consider the plane wall of Figure 3.10a, in which there is uniform energy generation per

unit volume ( is constant) and the surfaces are maintained at Ts,1 and Ts,2. For constant

thermal conductivity k, the appropriate form of the heat equation, Equation 2.22, is

(3.44)

d2

T q?

0

q?

q?

E?g

V

I

2

Re

V

E?gI

2

Re

TABLE 3.3 One-dimensional, steady-state solutions to the heat

equation with no generation

Plane Wall Cylindrical Wall

a

Spherical Wall

a

Heat equation

Heat ?ux ( )

Heat rate (q)

a

The critical radius of insulation is rcr k/h for the cylinder and rcr 2k/h for the sphere.

(1/r1) (1/r2)

4k

ln (r2 /r1)

2Lk

L

kA

4k T

(1/r1) (1/r2)

2Lk T

ln (r2 /r1)

kA

T

L

kT

r

2

[(1/r1) (1/r2)]

kT

r ln (r2

/r1)

k

T

L

q

Ts,1 T

1 (r1/r)

1 (r1/r2

) Ts, 2 T

ln (r/r2)

ln (r1/r2)

Ts,1 T

x

L

1

r

2

d

dr

r

2

dT

dr 0

1

r

d

dr

r

dT

dr 0

d2

T

dx2

0

Temperature

distribution

Thermal

resistance (Rt,cond)v

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