Which of the Following Serves as the Justification for the Periodic

question 19

Multiple Choice

Which of the following serves as the justification for the periodic recording of depreciation expense?

• A) Association of efforts (expense) with accomplishments (revenue)
• B) Systematic and rational allocation of cost over the periods benefited
• C) Immediate recognition of an expense
• D) Minimization of income tax liability

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Definitions:

Off-peak Pricing

A pricing strategy that involves offering lower prices during times of lower demand to encourage usage or purchase.

Online Travel Agency

A web-based platform that allows consumers to book travel-related services such as flights, hotels, and rental cars.

Music Streaming

A service that allows users to listen to music online without downloading it, by means of continuous data streaming.

Idle Production Capacity

Unused or unutilized facility, equipment, or resources in a manufacturing process that could otherwise produce goods or services.