In the MACRS Depreciation Schedules,the Depreciation Percentage Is Lower in the First

Multiple Choice

In the MACRS depreciation schedules,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 each year.
B) assets are assumed to be acquired at midyear.
C) depreciation expense increases at the rate of inflation.
D) MACRS depreciation is less attractive than straight-line depreciation.