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