单选题 An analyst does research about depreciation. Which of the following least likely increases the expected total depreciation expense over the life of a long-term asset?
A. Increasing the useful life of the asset.
B. Increasing the residual value of the asset.
C. Using an accelerated depreciation method.

【正确答案】 B

【答案解析】[解析] 总折旧费用(total depreciation expense)=初始成本(original cost)-残值(residual value)，因此残值(residual value)的上升会导致总折旧费用的减少。增加使用期限和使用加速折旧方法会使得每年的折旧费用有所不同，但是总体的折旧费用是相同的。