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An Equipment at MNS Systems Costing $600,000 Was Depreciated Using

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An equipment at MNS Systems costing $600,000 was depreciated using the double declining balance (DDB) method. In year four, the company decided switch to the straight-line depreciation method. Determine the depreciation charges in year 4. Assume a depreciable life of 10 years and a salvage value of $63,331.


A) $32,000
B) $50,000
C) $36,667
D) $40,000

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