2. At the beginning of the year, Triple W Corporation purchased a new piece of
equipment to be used in its manufacturing operation. The cost of the equipment was
$25,000. The equipment is expected to be used for 4 years and then sold for $4,000.
Depreciation expense to be reported for the second year using the
double-declining-balance method is closest to:
A. $5,250.
B. $6,250.
C. $7,000.
Solution: B
Year l:(2/4)x 25,000 = $12,500. Year 2:(2/4)x (25,000 — 12,500) = $6,250.
使用DDB depreciation method，那么机器在第三年结束时价值只剩下4000，那么就只有三年的使用寿命，并不是4年，这是为什么
