申論題

(20%)四、A plant asset acquired on October 1，2014，at a cost of $1,000,000 has an estimated useful life of 10 years. The residual value is estimated to be$100,000 at the end of the asset’s useful life. Instructions Determine the depreciation expense for the first two years using the following two independent situations:

(b) the double-declining-balance metho(D) (10% )