The Accelerated Write-Off of Capital Costs in MACRS Depreciation Provides

question 11

Multiple Choice

The accelerated write-off of capital costs in MACRS depreciation provides a taxable expense that reduces taxes at a faster rate than with straight-line depreciation.Therefore,according to ________ concepts,we can surmise that bigger tax cuts in the earlier years and lower tax cuts in the later years are better than a steady tax cut each year.

• A)time-value of money
• B)depreciation and sunk costs
• C)depreciation and opportunity costs
• D)interest rate

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Definitions:

Counterconditioning

A behavioral therapy technique involving the conditioning of an unwanted behavior or response to a stimulus into a desired behavior by association with a positive or negative stimulus.

Joseph Wolpe

A South African psychiatrist known for developing systematic desensitization, a method used to reduce phobias and anxieties.

Anxiety Responses

Physical and psychological reactions that occur in response to perceived threats or stressful situations, including feelings of fear, apprehension, and increased physiological arousal.

Behaviour Therapy

A therapeutic approach that seeks to modify maladaptive behaviors through reinforcement, punishment, and conditioning.