The Calculation of Depreciation Using the Declining Balance Method

question 197

Multiple Choice

The calculation of depreciation using the declining balance method

• A) ignores salvage value in determining the amount to which a constant rate is applied.
• B) multiplies a constant percentage times the previous year's depreciation expense.
• C) yields an increasing depreciation expense each period.
• D) multiplies a declining percentage times a constant book value.

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Definitions:

Transference

A phenomenon that occurs when clients start relating to their therapist in ways that mimic critical relationships in their lives.

Congruence

The degree to which things agree, match, or are in harmony with each other, often used in the context of personal values and behaviors.

Interpretation

A therapist’s attempts to explain the inner significance of the client’s thoughts, feelings, memories, and behaviors.

Free Association

A psychotherapeutic technique in which clients spontaneously express their thoughts and feelings exactly as they occur, with as little censorship as possible.