A Company Purchased a Computer on 1 July 2016

Multiple Choice

A company purchased a computer on 1 July 2016.The computer has an estimated useful life of 5 years and will have no residual value.It was purchased for $10 000.It is estimated that the computer can be used for 5 000 hours.The computer was used for 450 hours during 2016.If the goal is to record higher depreciation expense in the earlier years,which method should be used?

A) Units of production
B) Straight line
C) First-in,first-out
D) Reducing balance