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

question 62

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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