What Two Elements Are Required for an Offender to Be

question 119

Multiple Choice

What two elements are required for an offender to be found guilty in a court of law?

• A)act and offence
• B)actus rea and mens reus
• C)mens rea and offence
• D)actus reus and mens rea

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Definitions:

MACRS

Modified Accelerated Cost Recovery System, a method of depreciation for tax purposes in the United States that allows faster write-offs of assets.

Straight-Line

A method of calculating depreciation of an asset, which allocates an equal amount of depreciation to each year of the asset's useful life.

Sum-Of-Years' Digits

A depreciation method that accelerates the expense recognition, using a decreasing fraction of years remaining over the sum of the years' digits.

Double-Declining Balance

A method of accelerated depreciation which doubles the normal depreciation rate, reducing the asset's book value more quickly in its early years.