A Tractor Costing $80,000 Is Depreciated Using MACRS What Is the Depreciation Expense for Year 2?
A)$44,450
B)$35,560

question 12

Multiple Choice

A tractor costing $80,000 is depreciated using MACRS.The tractor qualifies as a 3-year property,and has a scrap value of $20,000.The depreciation rates are: $\begin{array} { | l | l | } \hline \text { Year 1: } & 33.33 \% \\\hline \text { Year 2: } & 44.45 \% \\\hline \text { Year 3: } & 14.81 \% \\\hline \text { Year 4: } & 7.41 \% \\\hline\end{array}$ What is the depreciation expense for year 2?

• A)$44,450
• B)$35,560
• C)$26,670
• D)$20,000

Identify the contributions of key figures and theories related to job design and management, including Adam Smith and the Job Characteristics Model.

Assess the effects of various job design strategies, such as job specialization, job enlargement, and job enrichment, on training costs, employee aptitude alignment, and motivation.

Evaluate the relationship between employee motivation, reward systems, and the perception of task identity and significance.

Examine the effectiveness of team rewards and individual versus team-based work arrangements.

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Definitions:

Gross Profit

The financial gain obtained after deducting the cost of goods sold from total sales revenue, representing the efficiency of core operations.

Inventory Turnover

A measure of how many times a company's inventory is sold and replaced over a period, indicating the efficiency of inventory management.

Average Daily Cost

The average daily cost refers to the total cost per day, calculated by dividing the total expenses by the number of days in the period under consideration.

Days' Sales

A financial metric that estimates the average time it takes a company to convert its inventory into sales.