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NEW QUESTION: 1
At the end of 2010, a firm changes its depreciation method from the double-declining balance method to straight line. The firm only has one asset, a building that cost $4,000,000 and has a salvage value of $200,000 after a life of 20 years. The tax rate is 20%. The asset was purchased in January of
2 008. What will be the effect of the change on 2010 net income resulting from the years 2008 and 2009?
A. $380,000 increase
B. $440,000 increase
C. $304,000 increase
Answer: C
Explanation:
The effect on income will be the changes in depreciation expense this year and the cumulative effect of the change on prior years. The straight-line depreciation for two years is $380,000 (2 x $190,000), and the double-declining depreciation for two years is$760,000 ($400,000 + $360,000). The cumulative effect before taxes would be $380,000 ($760,000 - $380,000). After the tax effect, the effect on the income of 2010 resulting from the change in 2008 and 2009 depreciation is a $304,000 increase, resulting from the change from a method with larger depreciation expense to a method with smaller depreciation expense.
NEW QUESTION: 2
A. Option C
B. Option D
C. Option A
D. Option B
E. Option E
Answer: A,D
NEW QUESTION: 3
MRP Liveのプロパティは何ですか？
この質問には2つの正解があります。
応答：
A. データベースサーバーで実行されます
B. データはデータベーステーブルから順次読み取られます
C. コードはSQLスクリプトで記述されています
D. クラシックMRPと同じBAdisを使用します
Answer: A,C
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