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A is corrent.  The double-declining balance (DDB) method depreciates assets at twice the straight-line rate. The straight-line rate is 20% (100%/5 years).  Thus, the DDB rate is 40% (20% × 2).  The salvage value is not relevant when using DDB.  Under this method the applicable percentage is applied to the asset’s beginning-of-the-year book value (cost-accumulated depreciation). Depreciation expense for the first 2 years is


B is incorrect. The double-declining balance (DDB) method depreciates assets at twice the straight-line rate. The straight-line rate is 20% (100%/5 years).  Thus, the DDB rate is 40% (20% × 2).  The salvage value is not relevant when using DDB.  Under this method the applicable percentage is applied to the asset’s beginning-of-the-year book value (cost-accumulated depreciation). Depreciation expense for the first 2 years is


B is incorrect. The double-declining balance (DDB) method depreciates assets at twice the straight-line rate. The straight-line rate is 20% (100%/5 years).  Thus, the DDB rate is 40% (20% × 2).  The salvage value is not relevant when using DDB.  Under this method the applicable percentage is applied to the asset’s beginning-of-the-year book value (cost-accumulated depreciation). Depreciation expense for the first 2 years is


B is incorrect. The double-declining balance (DDB) method depreciates assets at twice the straight-line rate. The straight-line rate is 20% (100%/5 years).  Thus, the DDB rate is 40% (20% × 2).  The salvage value is not relevant when using DDB.  Under this method the applicable percentage is applied to the asset’s beginning-of-the-year book value (cost-accumulated depreciation). Depreciation expense for the first 2 years is