单选题
A company purchases a truck with a useful life of 5 years. The cost
was $100000 with an estimated salvage value of $10000. Using the double
declining balance method and the sum of the years' digits method, what is the
depreciation in year 2?
Double-Declining Sum of Years' Digits
①A. $ 40000
$ 24000
②B. $ 24000
$ 45000
③C. $
24000 $ 24000
【正确答案】
C
【答案解析】Double-Declining Balance
depreciation in year 1 = (2/5) × 100000 = $ 40000
Book value at the beginning of year 2 = $100000 -40000 = $ 60000
depreciation in year 2 = (2/5) × 60000 = $ 24000
Sum of the Years' Digits
depreciation in year 1 = [($100000-$10000) × (5-1 +1)]/15 = $ 30000
depreciation in year 2 = [($100000 - $10000) × (5 -2 + 1 )]/15 = $ 24000