With the Half-Year Rule, the Depreciation Percentage Is Lower in the First

Multiple Choice

With the half-year rule, the depreciation percentage is lower in the first year than in the second year.This is due to the fact that:

A) the depreciation percentage increases in each year.
B) assets are assumed to be acquired at mid-year.
C) depreciation expense increases at the rate of inflation.
D) declining balance depreciation is less attractive than straight-line depreciation.