商业财务第 1164 / 1605 题
A contractor buys a $30,000 truck with a 5-year useful life and no salvage value. Using straight-line depreciation, what is the annual depreciation expense?
a.$6,000
b.$15,000
c.$5,000
d.$3,000
解析
Straight-line depreciation = (cost - salvage) / useful life = ($30,000 - $0) / 5 = $6,000 per year. The same amount is deducted each year over the asset's life.
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