The Formula for Calculating Depreciation Expense Using the Double Declining-Balance

Multiple Choice

The formula for calculating depreciation expense using the double declining-balance method involves which of the following?

A) Multiplying a declining percentage by a constant book value.
B) Multiplying a constant percentage by the previous year's depreciation expense.
C) An increasing amount of depreciation expense each period.
D) Not utilizing the residual value in calculating each year's depreciation expense.