Allofthefollowingareneededtomeasuredepreciation,EXCEPTfor:
A. cost.
B. marketvalue.
C. estimatedusefullife.
D. estimatedresidualvalue.
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Whencomparedtotheothermethodsofdepreciation,thedouble-declining-balancemethodofdepreciationgivesdepreciationexpensethatis:
A. lessintheearlierperiods.
B. higherintheearlierperiods.
C. approximatelythesameinearlierperiodsaswithothermethods.
D. thesamefromyeartoyear.
Thejournalentrytorecorddepreciationexpenseis:
A. debitDepreciationExpense,credittheassetaccount.
B. debitAccumulatedDepreciation,credittheassetaccount.
C. debittheassetaccount,creditAccumulatedDepreciation.
D. debitDepreciationExpense,creditAccumulatedDepreciation.
Asadepreciableplantassetisusedinoperations:
A. accumulateddepreciationincreasesandthebookvalueoftheassetincreases.
B. accumulateddepreciationincreasesandthebookvalueoftheassetdecreases.
C. accumulateddepreciationremainsthesameandthebookvalueoftheassetdecreases.
D. accumulateddepreciationincreasesandthebookvalueoftheassetremainsthesame.
Land,abuildingandequipmentareacquiredforalumpsumof$1,000,000.Themarketvaluesoftheland,buildingandequipmentare$300,000,$600,000and$300,000,respectively.Whatisthecostassignedtotheequipment?
A. $200,000
B. $250,000
C. $300,000
D. $333,333
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