NO.PZ2018062004000157
问题如下：
The producting ability of equipment in Company TDC is listed as following:
Adopting different depreciation method for the equipment, say the units-of-production method and the straight-line method, which one tends to have lower net income in Year 5?
选项：
A. The units-of-production method.
B. The straight-line method.
C. They have the same net income in year 5.
解释：
A is correct. Adopting the straight-line method, the depreciation expense in year 5 will account for 1/5=20% of the total depreciable cost. Adopting the units-of-production method, the depreciation expense in year 5 will account for 1200/5200=23% of the total depreciable cost. So we can draw the conclusion that the units-of-production method will produce higher depreciation expense, leading to lower net income in year 5.
老师，uints of production method 方法也是每年平均折旧吗？每年折旧23%?