A company purchases a truck with a useful

问题单项选择题

A company purchases a truck with a useful life of 5 years. The cost was $100000 with an estimated salvage value of $10000. Using the double declining balance method and the sum of the years’ digits method, what is the depreciation in year 2 Double-DecliningSum of Years’ Digits ①A. $ 40000$ 24000 ②B. $ 24000$ 45000 ③C. $ 24000 $ 24000

A．

A. ①

B．

B. ②

C．

C. ③

答案

参考答案：C

解析：Double-Declining Balance depreciation in year 1 = (2/5) × 100000 = $ 40000 Book value at the beginning of year 2 = $100000 -40000 = $ 60000 depreciation in year 2 = (2/5) × 60000 = $ 24000 Sum of the Years’ Digits depreciation in year 1 = [($100000-$10000) × (5-1 +1)]/15 = $ 30000 depreciation in year 2 = [($100000 - $10000) × (5 -2 + 1 )]/15 = $ 24000