Which of the Following Is the Least Costly and Most

question 65

Multiple Choice

Which of the following is the least costly and most risky method of converting from one system to another?

• A) direct
• B) parallel
• C) pilot
• D) phase-in

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Definitions:

Double-Declining-Balance

An accelerated depreciation method that doubles the rate of depreciation of an asset's value compared to the straight-line method.

Depreciation Rate

The percentage at which an asset's value decreases over time due to use, wear, or obsolescence.

Land Improvements

Enhancements to a plot of land such as landscaping, fencing, and driveways, which increase the property's usability and value.

Filling

In manufacturing, it refers to the process of putting product into containers or packaging; in accounting, it could refer to completing or updating records but this usage is less direct.