試題詳解

27. Taida Co. purchased a machine on July 1, 2019, for $400,000. The machine has an estimated useful life of five years and a residual value of $80,000. The machine is being depreciated from the date of acquisition by the 150% declining-balance method. For the year ended December 31, 2019, Taida should record depreciation expense on this machine of
(A) $96,000
(B) $80,000
(C) $60,000
(D) $48,000