单选题 An analyst does research about depreciation expense for a company. The company purchases equipment for $1200000 with an estimated useful life of 6 years and no estimated residual value. Using the double-declining balance method, the depreciation expense for year 3 is closest to:
A. $177778
B. $200000
C. $266667

【正确答案】 A

【答案解析】[解析] 本题考查的是双倍余额递减法(double-declining balance method)的基本用法。
Depreciation expense(year 1)=2/6×($1200000-0)=$4,00000；
Depreciation expense(year 2)=2/6×($1200000-$400000)=$266667；
Depreciation expense(year 3)=2/6×($1200000-$4,00000-$266667)= $177778。