问题
单项选择题
Rasmus Company purchased equipment for $96000. The estimated useful life is three years, and it is expected to have a salvage value of $ 24000 at the end of its useful life. The depreciation in the third year was $12000. What method of depreciation did Rasmus most likely use（）
A. Sum-of-years digits
B. Straight Line
C. Double-declining balance.
答案
参考答案：A
解析：
$ 96000-24000=$ 72000. Sum-of-years digits=3+2+1=6. The third year depreciation will be $72000×(1/6)=$12000. SL depreciation would be $24000/year. DDB would be $64000 in year 1, $8000 in year 2, and $0 in year 3.