NO.PZ2017102901000054
问题如下：
A company purchases equipment for $200,000 with a five-year useful life and salvage value of zero. It uses the double-declining balance method of depreciation for two years, then shifts to straight-line depreciation at the beginning of Year 3. Compared with annual depreciation expense under the double-declining balance method, the resulting annual depreciation expense in Year 4 is:
选项：
A.smaller.
B.the same.
C.greater.
解释：
C is correct.
Shifting at the end of Year 2 from double-declining balance to straight-line depreciation methodology results in depreciation expense being the same in each of Years 3, 4, and 5. Shifting to the straight-line methodology at the beginning of Year 3 results in a greater depreciation expense in Year 4 than would have been calculated using the double-declining balance method.
Depreciation expense Year 4 (Using double-declining balance method all five years)
= 2 × Annual depreciation % using straight-line method × Carrying amount at end of Year 3
= 40% × $43,200
Depreciation expense Year 4 with switch to straight-line method in Year 3
= 1/3 × Remaining depreciable cost at start of Year 3
= 1/3× $72,000
= $24,000
5年加速折旧法: 20w*2/5=8w (20-8)*2/5=6.4w
