If a Change Is Made from Straight-Line to Units-Of-Production Depreciation

question 72

Multiple Choice

If a change is made from straight-line to units-of-production depreciation, one should record the effects by a journal entry including:

• A) A credit to deferred tax liability.
• B) A credit to accumulated depreciation.
• C) A debit to depreciation expense.
• D) No journal entry is required.

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Definitions:

Activator Protein

A positive regulatory protein that stimulates transcription when bound to DNA. Compare with repressor protein.

Positive Control

A genetic control system in which a regulatory protein binds to DNA, turning on transcription of a gene. Compare with negative control.

Operon

A functioning unit of DNA containing a cluster of genes under the control of a single promoter, found in prokaryotes and some viruses.

Repressible Genes

Genes whose expression can be decreased or halted in response to specific stimuli or conditions, as part of cellular regulatory mechanisms.