16. XYZ Inc. purchased machinery at an initial cost of P2.5 million. After depreciating the machinery over a period of three years, XYZ Inc. decided to revalue this machinery. Since there was no other machinery owned by XYZ Inc. when it revalued this machinery, such revaluation was that of the entire class of an item of property, plant, and equipment. At the date of revaluation, accumulated depreciation amounted to P1 million. The fair value of the asset, by reference to transactions in similar assets, is assessed to be P1.75 million. Determine the balance of revaluation surplus after a year. (Round off your answer to the nearest peso)

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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16. XYZ Inc. purchased machinery at an initial cost of P2.5 million. After depreciating the machinery over a period of three years, XYZ Inc. decided to revalue this machinery. Since there was no other machinery owned by XYZ Inc. when it revalued this machinery, such revaluation was that of the entire class of an item of property, plant, and equipment. At the date of revaluation, accumulated depreciation amounted to P1 million. The fair value of the asset, by reference to transactions in similar assets, is assessed to be P1.75 million. Determine the balance of revaluation surplus after a year. (Round off your answer to the nearest peso)

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Section 179 Deduction and Modified Accelerated Cost Recovery System (MACRS) Depreciation
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