The Calculation of Depreciation Using the Declining-Balance Method

question 116

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:

Teres Major

An upper limb muscle that helps rotate and draw the arm towards the body.

Coracobrachialis

A muscle in the shoulder that assists in flexing and adducting the arm.

Humerus

The long bone in the arm or forelimb that runs from the shoulder to the elbow.

Pectoralis Minor

A thin, triangular muscle located beneath the pectoralis major, involved in movements of the shoulder and scapula.