The Depreciation Method That Does Not Use Residual Value in Calculating

question 44

Multiple Choice

The depreciation method that does not use residual value in calculating the first year's depreciation expense is

• A) straight-line
• B) units-of-activity
• C) double-declining-balance
• D) sum-of-the-years-digits

---

Definitions:

Rotate

The act or process of moving or turning around a central axis or point.

Scapula

The technical term for the shoulder blade, a flat triangular bone located on the posterior side of the ribcage that connects the humerus (upper arm bone) with the clavicle (collarbone).

Levator Scapulae

A muscle located in the neck and back that elevates the scapula (shoulder blade).

Serratus Anterior

A muscle on the side of the chest that helps rotate the arm and move it away from the body.