The problem describes the purchase of plants/machines on different dates: - Plant purchased on July 1, 2010 for 250,000. - Another machine purchased on August 1, 2010 for 200,000. - Purchase on August 1, 2012 for 450,000. The task is to prepare the machine accounting and interest rate calculations as of December 31, 2013. However, the interest rate is not given, so it's impossible to precisely solve it. We can only provide an overview of how the machine account would look and how to compute depreciation if the rate were given.

1. Problem Description

The problem describes the purchase of plants/machines on different dates:

- Plant purchased on July 1, 2010 for 250,

0

0

0. - Another machine purchased on August 1, 2010 for 200,

0

0

0. - Purchase on August 1, 2012 for 450,

0

0

0. The task is to prepare the machine accounting and interest rate calculations as of December 31,

2

0

1

3. However, the interest rate is not given, so it's impossible to precisely solve it. We can only provide an overview of how the machine account would look and how to compute depreciation if the rate were given.

2. Solution Steps

Since the problem does not specify a depreciation method or rate, and does not request a specific calculation, a general outline of depreciation is provided.

Common depreciation methods include:

- Straight-line depreciation

- Declining balance depreciation

- Units of production depreciation

Straight-line Depreciation:

This method allocates an equal amount of depreciation expense to each year of the asset's useful life. The formula is:

$Depreciation Expense = (Cost - Salvage Value) / Useful Life$

Declining Balance Depreciation:

This method applies a depreciation rate to the asset's book value each year. The book value declines over time, resulting in larger depreciation expense in the early years of the asset's life. The formula is:

$Depreciation Expense = Book Value * Depreciation Rate$

Units of Production Depreciation:

This method allocates depreciation based on the actual use of the asset. The formula is:

$Depreciation Expense = ((Cost - Salvage Value) / Total Estimated Production) * Actual Production$

Without knowing the depreciation rate and method, we cannot proceed with a numerical solution. The depreciation can be computed for each asset separately for each year until December 31, 2013, and the accumulated depreciation can be calculated to derive the net book value of each asset on that date. The problem mentions "Interest Rate" but doesn't specify the context. It's likely referring to the cost of capital, which is not included in the problem.

3. Final Answer

It is not possible to provide a final numerical answer without more information, such as the depreciation method, depreciation rate, estimated useful life, and salvage value of the plants/machines. I can explain depreciation concepts and methods as shown in the solution steps.