商业财务第 1167 / 1605 题
Which of the following would typically be DEPRECIATED rather than expensed in the year purchased?
a.A tank of diesel fuel
b.One month of cell-phone service
c.A box of screws
d.A $40,000 excavator with a multi-year useful life
解析
Long-lived capital assets such as heavy equipment are depreciated over their useful lives because they provide benefit for many years. Consumables and short-term services (screws, fuel, monthly bills) are expensed immediately in the period used.
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