NO.PZ2016012102000032
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：
A. $7,000.
B. $4,480.
C. $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.
何老师上课有讲无论那种depreciation，都需要考虑残值。这道题解析是DDB无需考虑残值1000？
