Vidyalelo
Commerce · Q379

Accounting

Graduate and Post Graduate · Commerce · question 379

Q379

Under diminishing balance method, depreciation

A.
Is constant every year
B.
Increases every year
C.
Decreases every year
Answer
D.
None of the above

Answer: Option C

Solution

Answer: Option C
Solution:
Under diminishing balance method, depreciation decreases every year. Since the book value reduces every year, hence the amount of depreciation also reduces every year. Under this method, the value of the asset never reduces to zero.