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Alteran Corporation purchased office equipment for $2.0 million at the beginning of 2022. The equipment is being depreciated over a 10-year life using the double-declining-balance method. The residual value is expected to be $800,000. At the beginning of 2024 (two years later), Alteran decided to change to the straight-line depreciation method for this equipment. Required: Prepare the journal entry to record depreciation for the year ended December 31, 2024..

Alteran Corporation purchased office equipment for $2.0 million at the beginning of 2022. The
equipment is being depreciated over a 10-year life using the double-declining-balance method.
The residual value is expected to be $800,000. At the beginning of 2024 (two years later),
Alteran decided to change to the straight-line depreciation method for this equipment.
Required:
Prepare the journal entry to record depreciation for the year ended December 31, 2024.

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The global implications of DORA and NIS 2 Directive are significant, extending beyond the European Union. Amongst others, the webinar covers: • DORA and its Implications • Nis 2 Directive and its Implications • How to leverage directive and regulation as a marketing tool and competitive advantage • How to use new compliance framework to request additional budget Presenters: Christophe Mazzola - Senior Cyber Governance Consultant Armed with endless Excel files, a meme catalog worthy of the best X'os (formerly twittos), and a risk register to make your favorite risk manager jealous, I swapped my computer scientist cape a few years ago for that of a (cyber) threat hunter with the honorary title of CISO. Ah, and I am also a quadruple senior certified ISO27001/2/5, Pas mal non ? C'est francais. Malcolm Xavier Malcolm Xavier has been working in the Digital Industry for over 18 Years now. He has worked with Global Clients in South Africa, United States and United Kingdom. He has achieved Many Professional Certifications Like CISSP, Google Cloud Practitioner, TOGAF, Azure Cloud, ITIL v3 etc. His core competencies include IT strategy, cybersecurity, IT infrastructure management, data center migration and consolidation, data protection and compliance, risk management and governance, and IS program development and management. Date: April 25, 2024 Tags: Information Security, Digital Operational Resilience Act (DORA) ------------------------------------------------------------------------------- Find out more about ISO training and certification services Training: Digital Operational Resilience Act (DORA) - EN | PECB NIS 2 Directive - EN | PECB Webinars: https://pecb.com/webinars Article: https://pecb.com/article Whitepaper: https://pecb.com/whitepaper ------------------------------------------------------------------------------- For more information about PECB: Website: https://pecb.com/ LinkedIn: https://www.linkedin.com/company/pecb/ Facebook: https://www.facebook.com/PECBInternational/ Slideshare: http://www.slideshare.net/PECBCERTIFICATION

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