这题用3年折旧，是权责发生制的体现吗

问题如下：

Question A company acquires a license for $6,500 with the right to use the license for four years. Management expects to derive benefits from the license for three years and uses the straight-line amortization method. Accumulated amortization at the end of Year 2 is closest to:

选项：

A.$4,333.00 B.$3,250.00 C.$2,167.00

解释：

Solution

A is correct. Accumulated amortization for the intangible asset at the end of Year 2 is closest to $4,333. At the end of the second year, amortization taken = 2 years × (6,500/3) = $4,333.

B is incorrect. It mistakenly uses the legal life of four years instead of three years. This gives an amortization expense of $6,500/4 = $1,625 per year. Using a four-year useful life, accumulated amortization at the end of Year 2 is calculated as 2 years × $1,625 = $3,250.

C is incorrect. It calculates amortization expense in Year 2, $6,500/3 = $2,167 but forgets to add the amortization expense from Year 1 to arrive at accumulated amortization.