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Pita Pan's auditor, Indiana Bones, dug up some new information
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
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
If this power generation (W) occurs uniformly throughout the medium of volume V, the
volumetric generation rate (W/m3
) is then
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
TABLE 3.3 One-dimensional, steady-state solutions to the heat
equation with no generation
Plane Wall Cylindrical Wall
Heat ?ux ( )
Heat rate (q)
The critical radius of insulation is rcr k/h for the cylinder and rcr 2k/h for the sphere.
ln (r2 /r1)
ln (r2 /r1)
r ln (r2
) Ts, 2 T
This question was answered on: Feb 21, 2020
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