Accountıng Iı Deneme Sınavı Sorusu #1051139

  1. Straight-line depreciation method produces a decreasing annual depreciation expense over the asset’s useful life.
  2. Double-declining balance depreciation method allocates the depreciable cost of the asset equally to its useful life.
  3. “Cost of the asset – Accumulated Depreciation” is called the “Book Value” of the asset.
  4. Units-of-production depreciation method depreciates by units rather than by years.

Which of the statements above in terms of depreciation methods are correct?


I and II

I and IV

III and IV

I, III and IV

I, II, III and IV


Yanıt Açıklaması:

Straight-line depreciation method allocates the depreciable cost of the asset equally to its useful life.

Double-declining balance depreciation method produces a decreasing annual depreciation expense over the asset’s useful life. The statements in the options I and II are not correct. “Cost of the asset – Accumulated Depreciation” is called the “Book Value” of the asset. Units-of-production depreciation method depreciates by units rather than by years. As can also be understood from the information given, the correct answer is C.

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