NO.PZ2017102901000054
问题如下：
A company purchases equipment for $200,000 with a five-year useful life and salvage value of zero. It uses the double-declining balance method of depreciation for two years, then shifts to straight-line depreciation at the beginning of Year 3. Compared with annual depreciation expense under the double-declining balance method, the resulting annual depreciation expense in Year 4 is:
选项：
A.
smaller.
B.
the same.
C.
greater.
解释：
C is correct.
Shifting at the end of Year 2 from double-declining balance to straight-line depreciation methodology results in depreciation expense being the same in each of Years 3, 4, and 5. Shifting to the straight-line methodology at the beginning of Year 3 results in a greater depreciation expense in Year 4 than would have been calculated using the double-declining balance method.
Depreciation expense Year 4 (Using double-declining balance method all five years)
= 2 × Annual depreciation % using straight-line method × Carrying amount at end of Year 3
= 40% × $43,200
Depreciation expense Year 4 with switch to straight-line method in Year 3
= 1/3 × Remaining depreciable cost at start of Year 3
= 1/3× $72,000
= $24,000
老师，我理解的这道题目是这间公司前两年是使用DDB折旧，第三年开始转换到直线法，然后比较第四年在两种折旧方法下的折旧费用。那么按照我的理解就应该是前两年按照DDB计算，第三年按照直线法。算出来第三年的数之后，第四年用两种方法分别计算比大小？这才是题目翻译过来的要求，可看答案也对不上。
