Accounting 9706 · AS & A Level · Accounting for non-current assets

Accounting for non-current assets — practice question

Which of the following statements about the reducing balance method of depreciation are correct? 1 The yearly percentage depreciation rate varies each year. 2 The yearly depreciation charge stays unchanged each year. 3 The yearly percentage depreciation rate stays unchanged each year. 4 The yearly depreciation charge decreases each year.

  • A1 and 2
  • B1 and 4
  • C2 and 3
  • D3 and 4

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