試題詳解

3. A company purchased factory equipment for $150,000. It is estimated that the equipment will have a $15,000 salvage value at the end of its estimated 5-year useful life. If the company uses the double-dedining-ba丨ance method of depreciation, the amount of annual depreciation recorded for the second year after purchase would be '
(A) $60,000.
(B) $36,000.
(C)$54,000.
(D) $32,400.