问题
单项选择题
ABC Investments has purchased a new computer system for $1.4 million and decided to depreciate it over a 4-year period on a sum-of-years’ digits (SYD) method. ABC estimates that the salvage value will be $ 200000 at the end of the four years. What will be the depreciation expense for the third year（）
A. $ 300000.
B. $ 240000.
C. $186000.
答案
参考答案：B
解析：
The SYD method depreciation=($1400000-$ 200000)×(number of years remaining/sum of years). For third year, =$1200000×(2/10)=$ 240000.