With the Half-Year Rule, the Depreciation Percentage Is Lower in the First

question 84

Multiple Choice

With the half-year rule, the depreciation percentage is lower in the first year than in the second year.This is due to the fact that:

• A)the depreciation percentage increases in each year.
• B)assets are assumed to be acquired at mid-year.
• C)depreciation expense increases at the rate of inflation.
• D)declining balance depreciation is less attractive than straight-line depreciation.

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Definitions:

Need For Affiliation

A social need that drives individuals to seek and form relationships with others, motivated by a desire for companionship and acceptance.

Acquired Needs Theory

A motivational theory that suggests individuals develop certain needs through their life experiences, including the needs for achievement, affiliation, and power.

Companionship

The feeling of fellowship or friendship that arises from being with others, often contributing to emotional and social well-being.

Need For Power

An individual's desire to control or influence others, a concept in psychology that relates to motivation.