The depreciation process follows the ________ principle.
A.revenue recognition
B.expense recognition
C.disclosure
D.consistency
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An asset is ________ when another asset can do the job more efficiently.
A.fully depreciated
B.old
C.physically worn
D.obsolete
Double-declining balance depreciation:
A.is an accelerated method of depreciation.
B.ignores the residual value in computing depreciation, except during the last year.
C.is based on the book value of the plant asset.
D.is all of the above.
Which of the following depreciation methods best applies to those assets that generate greater revenue earlier in their useful lives?
A. Straight-line method
B.Depletion method
C.Double-declining-balance method
D.Units-of-production method
All of the following are needed to measure depreciation, EXCEPT for:
A.cost.
B.market value.
C.estimated useful life.
D.estimated residual value.
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