NO.PZ2018062018000055
问题如下：
Company M uses the double-declining balance method to amortize a $80,000 patent, which has a useful life of 4 years. The annual amortization expense of the third year is:
选项：
A.
$5,000
B.
$10,000
C.
$15,000
解释：
B is correct.
Annual amortization expense:
The first year = $80,000×(2/4) = $40,000
The second year = ($80,000 - $40,000)×(2/4) = $40,000×(2/4) = $20,000
The third year = ($40,000-$20,000)×(2/4) = $10,000
double declining讲义没讲，还会考吗
