Examlex
Which of the following would NOT be an example of a technological change?
Double-Declining-Balance
A method of accelerated depreciation which doubles the rate of straight line depreciation, expensing more of the asset's value in the early years of its life.
Scrap Value
The anticipated market value of an asset at the end of its operational lifetime.
Sum-Of-The-Years-Digits
A depreciation method that results in a more accelerated write-off of the asset, calculated by adding together the digits of the asset's useful life years.
MACRS Tables
The Modified Accelerated Cost Recovery System tables used in the United States for tax purposes to determine the depreciation of assets over time.
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