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Which of the Following Statements Regarding Depreciation Is Incorrect

Question 13

Multiple Choice

Which of the following statements regarding depreciation is incorrect?


A) Depreciation is an allocation of the cost of the asset over its useful life.
B) The depreciation method used should best reflect the pattern of usage of the asset over its useful life.
C) Depreciation is a measure of the asset's change in value.
D) Depreciation is a systematic allocation of the cost of the asset over its useful life.

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