单选题 At the beginning of the year, Weller Corporation purchased a new piece of equipment to be used in its manufacturing operation. The cost of the equipment was $12000. The equipment is expected to be used for 5 years and then sold for $3000. Depreciation expense to be reported for the second year using the double declining balance method is closest to:
【正确答案】 B
【答案解析】[解析] 根据双倍下降余额法,前两年各年度的折旧费用分别为: