这个不用考虑有余值1000吗？

问题如下：

PZ company bought a new mini-computer for $35,000 at the benining of the year. The computer is expected to be used for 10 years and then sold for $1,000. In the third year, the reported depreciation expense using the double-declining-balance method is closest to:

选项：

$7,000.

$4,480.

$5,600.

解释：

B is correct.

Year 1: (2 / 10) x 35,000 = $7,000.

Year 2: (2 / 10) x (35,000 - 7,000) = $5,600.

Year 3: (2 / 10) x (35,000 - 7,000 - 5,600) = $4,480.