36、Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. On January 2, 2005, Lyon Limited bought a piece of manufacturing equipment for $250,000. At that time they estimated its useful life to be 10 years and its salvage value to be $10,000. During 2007, it became apparent that the equipment was wearing out more quickly than they had originally estimated. It now appeared that its useful life would only be 6 years in total. If Lyon Limited uses the straight-line method for depreciation and has a policy of only taking one-half year's depreciation in the year of acquisition, the depreciation expense on this piece of equipment for 2007 will be closest to: A. $48,000. B. $51,000. C. $53,125. D. $60,000. | 
发表于 2008-11-5 17:03
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