Equipment costing $76,000 was purchased by Spence, Inc., at the beginning of the current year. The company will depreciate the equipment by the declining-balance method, but it has not deter-mined whether the rate will be at 150 percent or 200 percent of the straight-line rate. The estimated useful life of the equipment is eight years. Prepare a comparison of the two alternative rates formanagement for the first two years Spence owns the equipment.

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Chapter1: Financial Statements And Business Decisions
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Equipment costing $76,000 was purchased by Spence, Inc., at the beginning of the current year.

The company will depreciate the equipment by the declining-balance method, but it has not deter-
mined whether the rate will be at 150 percent or 200 percent of the straight-line rate. The estimated

useful life of the equipment is eight years. Prepare a comparison of the two alternative rates for
management for the first two years Spence owns the equipment.

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Section 179 Deduction and Modified Accelerated Cost Recovery System (MACRS) Depreciation
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